The shift to per core licencing rather than per CPU while a reasonable thing to do does have big cost implications.

"Always-on" technology puts us in a good place for hybrid cloud implementations.

Column store indexes definitely justify the cost if you are running a data warehouse.

If security is a constant concern then the security enhancements of 2012 may be worth it.

I'm going to say something contraversial here. You can do cold hard financial logical analysis of cost vs benefits and put forward a recommendation but if your business people read about a fabulous new feature that will solve all their problems then somehow fact based cost analysis goes out of the window. Even if the facts say don't the "feeling" is do. A bit of a double-edged sword that one so make sure you are holding the handle.