Of course you ignoring a rather large factor in all of this, which is that the main OS that developers develop software for is Windows. Sure you can run applications under emulation, but that isn't reliable, easy or quick. You could argue that similar applications exist for Linux, but could you imagine your average user using gimp? Not only would the whole of the Linux shell (and probably some of the kernel) have to be significantly altered, but all the applications would have to be as well. Frankly Linux is a geek/server OS and will remain that way.
Believe me, I do strongly believe in and support the R&D aspect of business, but would Glaxo spend millions of dollars to research acetylsalicylic acid when there is already a cheap alternative on the market? (aspirin...) To add on to the R&D cost of producing a new OS, you would also have to make it so off the shelf software AND hardware runs with it as well. Then you would have to have a full time support staff to keep up with all of the questions and problems that arise when running this new system. So no we have spent millions to develop this new system, we must continue to spend millions in marketing and incentives ensuring that other companies make hardware and software just to work with our new system, and we must employ hundreds of people to provide support for our new system. I do not forsee a lot of money flowing through the doors...
JStormont, first off, like I said earlier, 80% of computer users do nothing more than check their email and maybe play some stupid flash game online, or buy moose heads off ebay... But few do anything that would require applications that don't exist in forms very similar to windows. Konqueror is very similar to IE. AIM exists for linux, gaim is very similar and quite easy to setup/use. Kate is pretty much the same as outlook as far as setup is concerned. xmms will play music with little to no setup. xine will play video under similar conditions... The only market linux doesn't work for is the people between n00b and geek... That middle-land where they actually do stuff with their computers but aren't so obsessed that they're willing to learn linux... As for support. Work a deal with Redhat. They already have a support center up-and-running. Cut a deal with them and voila.