>On a middle tier basis, pure business logic, inheritance, from a code standpoint, is not a big factor. Inheriting interfaces OTOH, is a big issue, and one that VB does very well...

Without the code why is the rest of the interface inheritance so important? When I instantiated a VB class I get the PEM's but this doesn't seem so important without the code behind the class. I tend to think of business tier logic as business rules/processes, one in which they are pre-defined and shouldn't be left to developer discretion/manipulation.

Can you shed some light on why this is so useful?

I also would be inclined to consider VB for more projects if it had inheritance.