In theory, yes. But that is only relevant when Apple opens OS X for non-Apple hardware, meaning: Regular PCs, as in Dell, Hewlett-Packard, Asus, Acer or Lenovo.
You will have a hard time finding corporations or large organizations that willingly enter a hardware-vendor-lock, especially when that vendor is more expensive than the competition, does not sell low-end office machines, has the general policy of not providing product road maps, has no enterprise-level support services worth mentioning and worst of all is not even compatible with legacy (Windows-based) applications out of the box.
'enter a hardware vendor lock in' - and Microsoft lock in is even better? how about pulling your head out of your ass for 5 minutes and realising that hardware lock in means NOTHING when the software is based on open standards that allow easy interoperability with non-MacOS X platforms!
Dear god this is pathetic, just because you can choose hardware vendors, doesn't mean you actually have choice. You have a choice of hardware but you're stuck with software lock in - you're in a worse position than if you went all Mac.
On top of that, OS X is lacking a large amount of enterprise-level features, from deployment over administration to backup.
What about backup? if your employee's don't save to the server, where all the backups take place - then it is tough luck for them. Obviously if they don't follow company policy, the work they're doing isn't of particular high importance.
As for deployment - ever heard of NetBoot/Netrestore?
Try selling that to an IT department of a large organization. Good luck, you'll need it.
OS X was made for consumers, small sites and basically everything that has nothing to do with the enterprise. Its direct competition from Redmond was mainly made for exactly the other end of the spectrum: Large scale deployments in huge organizations. Places where nobody cares for design and beautiful user interfaces and where only enterprise-ready feature lists count.
You'll have more luck selling Linux in those places than OS X. For starters, Linux can be deployed on already existing hardware. And that closes the circle back to the statement that Apple needs to open OS X for third party hardware if they want to gain any significance in the enterprise market.
(Does this forum have a problem with Firefox?)
Again, another clueless statement; You simply line up your hardware upgrade to your software transition - how the bloody hell is that any different to the approach which companies are taking today with migrating to Windows Vista?
Dear god, please - work in the IT field for a period of time before opening your ill informed mouth.