The problem with that is I see a TON of small to middle sized business buying OEM licenses on PCs and laptops. They are not VL licenses, ergo, will get treated as consumer licenses.
They cannot force upgrades.....if they try it, it won't last long.
And just because 10 is the last version, doesn't mean it's the last version

It cannot be the last version,
IMO, it's extremely short-sighted of MS to say that. Sooner or later they will want or need to add a feature that requires a major part of the OS to be re-written or functionality to be compromised. At that point, all bets are off.
How many versions of Mac OS 10 have there been now? How many compatibility problems have each new "version" caused?
Windows 10 will be the last version of Windows, until the next one.
The last version business screams of the same ineptness that we have seen from day one of Windows 10 talk........marketing having way too much say in things of a technical nature.