40%? where did you get that figure? I think it’s more like 5%.
XP won’t run on 95 for two or more reasons:
1) hardware issues, since most machines still running 95 are not powerful enough to run XP.
2) features, since the 95 kernel does not support the features needed by Office XP. While MS could release SPs to bring 95 up to par, that can introduce more problems, especially on low end hardware.
oh, and reason #3 – 95 is discontinued, and support will be discontinued Dec 2001 i think.
i could add a reason #4, although i don’t know that it was considered by MS: would people still using a 6 yr old OS really invest $200 in the latest and greatest office? Would they not have upgraded their OS some time ago if they cared about having the latest and greatest? This line of thought was considered when MS decided not to do upgrade pricing from office 95.