Yes, make two SKU but...
Only two SKUs, but consumers need most of what you call "business" level features.
Make the dividing line the premium features such as software virtualization, expanded distribution tools and enhanced management tools while putting the rest into the base version. Features like backup, previous versions, security and DVD burning are necessary everywhere.
It it is very nice to be able to run a VPC to browse the web keeping your physical system safe. So include license to allow the ability to run as VPC in the base version would be appreciated.
So, to follow the Vista SKUs, make Vista Ultimate the standard version and Vista Enterprise the upscale business version.
And finally, make the OS available without the stupid Software Assurance tie-in crap you're pushing. No one wants to rent their OS! Sell an maintenance / upgrade assurance program separately and quit tying features into the program.


