"The people who leave XP due to running out of paid support options will find no comfort in Linux."

I can't be bothered to post links to every distro and every consultant on the planet, but just for laughs:

http://www.debian.org/consultants/

And this is just independents (mostly) and just Debian. I'm sure IBM and other major corps would be glad to help as long as its legal, which is not an issue with FOSS unlike windows.

Now if MS opensourced windows XP as part of the abandonment, that might be interesting.