In addition to "cold-turkey" or converting Windows desktops to thin clients, a lower-risk, richer approach is also available:
Use a RFB client (VNC) on Windows to allow users to "test drive" Linux on their own desktop (using xinetd.) This approach allows a user to see their environment from either (or both) view(s). Overnight synchronization of user accounts from Windows to Linux would allow users to experiment in a "backup" world... It also allows "practice" user administration on the Linux server, as well as test confirmation of SAMBA configuration and other Linux permissions.
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Just a thought.
Thanks for the input. Using a thin-client setup to test a Linux installation is an excellent idea. I also like the idea of using virtual machines as a migration path as the follow-up step to your suggestion. Running a Windows-on-Linux setup to migrate applications also allows that level of comfort while learning the Linux OS (of course my favorite here is Win4Lin, www.win4lin.com). I am working on my book
Windows to Linux Desktop Migration for Business Users due out this summer that describes in detail your suggestion as well as mine.