a. purchase new hardware for the latest OS from Microsoft,
b. Get all the OS images ready to deploy,
c. Train staff to use all the new applications that have changed UIs due to older versions of the software not working well on the new OS.
Not only this, but as I've said ad nauseum, development costs should reduce when you use something that is updated as often to the latest standard as Chrome and Firefox.
In each case you have a problem: those who use ActiveX will eventually find a total lack of support and updates for these apps, and those apps that rely on non-standard behaviour risk getting broken in even minor updates. Not to mention there will come a time when Microsoft will completely stop supporting the browser version the app is relying on, even for security updates.
As has been pointed out by someone else, Firefox has special long term updates for corporations in restricted environments, so it's not a huge concern in terms of lots of updates being applied every few months.
[1] http://portableapps.com/apps/internet/firefox_portable
(edited to add forgotten link)
The ROI isn't really on the end user, it's on those who develop apps and must maintain them.
Incidentally, for many web apps there are indeed minimal system requirements: must do CSS correctly, must follow DOM event model correctly, must render pages in a standards compliant manner, etc.
The whole "standards compliant" is now just something Web devs tell each other. Browser vendor prefix usage is at an all-time high. Devs are routinely targeting features added by browsers from draft specifications (because that never turns out to be bad). And "standards compliant" seems to always mean the latest standard, which naturally precludes any device that predates that portion of the standard. CSS 1, 2, and 2.1 are all standards too.
Oh, and my question about the consumer is given the choice between having no access at all or geolocation and drop shadows, I'm guessing almost all would rather just be able to access the site. I can't see much coming out of all this browser innovation that normal people care about or would ever ask for.
The fact is, the main reason that he wants people to upgrade to IE10 is to reduce the support and maintenance burdens of supporting old browsers with weird javascript and rendering bugs. The heading is, after all "Old technology is wasting everyone’s time and money". The solution I put to everyone is to stop supporting IE8 and install Firefox. You can even deploy it via Active Directory and update it via Group Policy, AFAIK.
So the simple solution is to switch to something like Firefox. Or you could continue to support IE8. It's really not ideal to do both, which you'll need to do if you have Windows 7 or above given you will almost certainly have IE9 or above on these installs.
So in many cases they have to _add_ Firefox, they can't simply replace IE. That means even more user training (what, they've installed a second internet with a fox on it? Which should I use??), so the more tempting option is to just sit it out and wait, because they know that they will have to upgrade to Win7 or Win8 next year anyway if they still want security fixes.
Second, installing FF or Chrome is not viable only if you're an IT drone or similar.
(blah blah corporate policy blah blah)
But of course FF is to blame as well when they came with that upgrade plan of theirs (of several frequent versions)
There are many corporate environments that fully control their desktop and don't allow chrome or IE.
There are some major applications that work only in IE.