Our plan is to wait until we have the hardware (planned move to new datacenter later this year). Right now we just don't have the machines to do the upgrade from 2005 in a manner where we'd feel comfortable and able to roll back if something happened. Add to that the fact that we haven't even tested on 2008 yet and we've got a fun time ahead of us. Still, at least there's a plan to start the upgrade process. Getting our Dev/QA servers upgraded will help us start testing and find any bits that break. It will be great to finally use some of the features that have been added since 2005.