I think that it should be okay to give them the upgrade because the IE they'll have is from Vista and they aren't getting a new IE from Win7. This is getting kind of ridiculous... What's next? They're going to be forced to ship a version of Windows 7 that happens to be a blank disc because selling an OS is unfair to Linux developers?
Notice that they say there will be a Windows 7 E upgrade by the end of the year. Apparently the delay is so they can test the new upgrade path (which I imagine does leave Vista's IE intact, which is probably why it needs more testing then the full Windows 7 E).
Looks like it - according to this page http://www.microsoft.com/uk/windows/buy/offers/pre-order.aspx, Windows 7 Professional E for preorder will be Ã‚Â£99 (Home Premium E for Ã‚Â£49). Not bad, what you think? I'll probably go for that if I can't get hold of a copy for free (Action Pack/MSDN/TechNet). Can't be bothered by the Ultimate eyecandy.