Well... when expensive capital equipment runs XP, that point is essentially "never."
For example: Old versions of LabVIEW run on XP, but not 7. A license for one desktop runs $10-50k, depending on options. Lots of sciencey equipment requires software that only runs on XP. Want to upgrade to 7? Ok, here, buy a new $100k laser / $20k UV-vis-IR spectrometer / $10k multi-channel scaler / $10k oscilloscope / whatever. Another user mentioned his CNC machine (those aren't cheap).
I mean, you can do that, but $10k buys you a lot of extended support (which is curiously unavailable to everyone who isn't a big business). I'm sure most university labs would jump at the chance to pay a few hundred dollars per machine to support instruments incompatible with 7.