Heads are starting to roll at Microsoft as a result of the most recent delays announced to Vista - the next version of Windows. But what's not clear is whether the changes are justified or if they'll make any real difference long-term?

Perhaps Microsoft's most significant response to the delay is to move senior VP Steven Sinofsky - one of the people said to have convinced Bill Gates of the importance of the internet - over from bossing MS Office to take charge of product planning and engineering for Windows and Windows Live, replacing senior VP Brian Valentine.

Sinofsky is reported as having a good record in getting different versions of Office finished and delivered on time - a new version, seemingly, is ready to roll when Vista arrives.

But there is really no comparison between Office and Windows in terms of complexity or the restraints under which each is written. Consequently, Sinofsky's transfer doesn't necessarily guarantee things will be different for subsequent versions of Windows.

More info here.

And don't forget to let us know your thoughts on Vista and the future development of Windows.