In the enterprise, for current users, for small biz, a solid NO. Get 64 bit Windows 7 instead. While you still can. You DO want 64 bit computers, they are way faster for compatible 16 and 32 bit programs as well as 64 bit and will be able to use far more RAM. 32 bit Windows of any flavor can only use a mere 4GB.
For tablets and touchsreens, a solid YES. Even though we are not seeing anything at CES 2013 that really takes advantage of it.
For Windows phone users, YES.
For those users who are new to Windows, YES.
All others, NO, and note enterprise comment above.
Right now, you will pay a premium to get Windows 7 and not 8 on your new notebook, and that about wraps it.