I'm now starting to see the pre-end-of-life last minute folks, and fully expect that I'll be seeing more of the post-end-of-life folks over the coming year. Once Microsoft stops supporting Windows 7 so will a very great number of third-party software makers, at least over time, and that's going to force the move to Windows 10.
I really cannot fathom the resistance to upgrade Windows, and I've seen this scenario play out for every major Windows version change since Windows appeared on the scene. I can get why there is a resistance to move when a new version is still in its "bleeding edge" stage. That only makes sense. I can also see why certain versions, e.g., Windows ME and Windows 8/8.1, did not catch on and were not accepted since more popular and familiar and stable versions were still being supported. But after any operating system goes out of active support, it's dead, pure and simple when it comes to using it for any sort of "daily driver" computer. And any business that's large enough to have an IT department, even a small one, should be planning the transition long before EOL for whatever they're currently running.
There also seems to be a complete lack of understanding that there are distinct advantages to "upgrading with the herd." When large numbers of people are having the same issues and those issues are new, information is readily available and there's a lot more of an attitude that we're all in this new world together and let's try to figure it out. Over time, as what's new becomes established, that attitude largely fades, and late adopters do not have the sort of "kind reception" to their questions nor quick answers for stuff that many settled several years ago and that now resides in the cobwebbed areas of memory.
I see no point in pushing, as no good comes of it when a client is resistant. Choices have consequences, and I'll be around to clean up the mess once the worst of those consequences start happening. All I can do is offer my best advice and it's up to the client to take it or leave it.