The SQL Server Customer Advisory Team has a great blog and they have a good article here about upgrading to 2008. Lot of reasons to upgrade to 2008 (especially if you are on SQL Server 2000 or earlier). Check it out; http://blogs.msdn.com/sqlcat/archive/2008/12/08/ultimate-guide-to-upgrading-to-sql-server-2008.aspx
Article by Mike Walsh
Mike loves mentoring clients on the right Systems or High Availability architectures because he enjoys those lightbulb moments and loves watching the right design and setup come together for a client.
He started Straight Path in 2010 when he decided that after over a decade working with SQL Server in various roles, it was time to try and take his experience, passion, and knowledge to help clients of all shapes and sizes. Mike is a husband, father to four great children, and a Christian. He’s a volunteer Firefighter and EMT in his small town in New Hampshire, and when he isn’t playing with his family, solving SQL Server issues, or talking shop, it seems like he has plenty to do with his family running a small farm in NH raising Beef Cattle, Chickens, Pigs, Sheep, Goats, Honeybees and who knows what other animals have been added!
There are many reasons actually for upgrading.
My reasons are :
FileStream, Bakcup compression, and especially change data capture
I required this feature a lot in an application.
So if I was working with the new version, things will be far more easier