Personally I cannot say yes or no and I'll explain why -
If you're already running Windows Vista, by applying SP2 before installing any other applications works well.
If you're still running 2000 or XP, you can either wait a few more years to install Windows 7 and skip Windows Vista altogether, or install Windows 7 starting from next year.
I'm a little reluctant to start deploying Windows 7 so soon and I believe it does pay to wait a little.
Vista Basic "NO"
Vista Biz "NO"
Vista Ultimate 64Bit "Better"
Windows 7 Ultimate 64Bit "The Bomb";)
We have been running Vista Enterprise 32bit in a couple of schools and a business or two for a fair while now. More than a year in one case and it has performed fine, it was as expected a bit slower on some of the older hardware that we had (Celleron 2GHZ) but still functional for primary school usage. The .net 3.5 SP1 upgrade gave a perceptable boost in speed and SP2 made them even quicker. On some systems Vista SP2 is at least even if not a little faster than Windows 7.
That said if you have waited this long you may as well just wait the extra two weeks and go to 7 instead rather than wasteing money and time on a system that is about to be outdated.