I can't speak to the price for Windows 7 because I pay M$ $300 a year and get lots of their software for free.
HOWEVER:
Microsoft is running this offer for college students - $29.99 a copy for Windows 7. I have no idea how you would qualify but I'm pretty sure that the bar is pretty low. There are international alternatives:
UK: http://www.microsoft...er/default.aspx
Canada (EN): http://www.windows.ca/studentoffer
Canada (FR): http://www.windows.ca/fr/studentoffer
France: http://www.windows7pourlesetudiants.fr
Germany: http://www.Windows7fuerStudenten.de
Australia: http://www.microsoft...nt-upgrade.aspx
Mexico: http://www.windows7p...udiantes.com.mx
Korea: http://www.microsoft...windows/student
That being said, I'm extremely impressed with Windows 7. The taskbar improvements go beyond tweaks - between the taskbar and "Libraries" you truly change the way you access your files.
I personally think that aside from internet/email/chat/social apps, document and file management is one of the least taught, least understood and most critical parts of using a computer. Only Mac with Spotlight and the dock, and now win7 with the taskbar, libraries, and built in search, actually make it so you don't have to care where the stuff is actually stored, you just find it when you need it.
Driver support and device management is a lot better too. Oh, and Sticky Notes, once I figured out how to change the font.
My last experience with Linux was Ubuntu 9.04 in a "Dell netbook" environment, and it sucked so bad I blew it away and put (gag) XP on it just because I know the driver support will be there. Shitty driver support, nonexistent support from Dell, blah blah blah.
I know there are good distros out there and I look forward to beating up Ubuntu 9.10 some, but I need a good month just to get over the deep, unabiding resentment towards open source I've been left with. This will fade the next time I have to buy a copy of Orifice for one of my customers and only make 10% on the deal.