We all know that Windows 7 came out with a slew of different options and although all versions contain the same integrated basic applications and many of the same multimedia features, the Ultimate edition includes greater security and emphasizes the needs of more demanding users.
Let me list down the exclusive features of the Ultimate edition and see if it is worth the money.

1. BitLocker – We have wrote about BitLocker before and it is very useful for securing data on mobile disks thru encryption.  Administrators can set data protection for any removable storage device upon which users want to write data.
2. Branch Cache - Imagine this WAN scenario: when the first person in a branch location requests a file over the WAN, it will be cached locally for any subsequent requests within the branch. The cached files can either be distributed across machines in the branch, or centrally on a host server, if one exists.  With this feature, you can save a lot of network bandwidth.
3. Boot from Virtual Hard Disk (VHD) - This feature is useful for advanced users – admin types who tinker with Virtual PCs and VHDs.  If you can’t imagine a benefit of this feature, think about this for a moment – you can boot multiple operating systems without having to create multiple hard disk partitions.
4. DirectAccess - DirectAccess in Windows 7 and Windows Server 2008 R2 enhances the productivity of mobile workers by connecting them seamlessly and more securely to their corporate network any time they have Internet access—without the need to VPN.
When you enable DirectAccess, the corporate network’s file shares, intranet websites, and line-of-business applications remain accessible wherever you have an Internet connection.  Cool, now I can finally remove the Cisco VPN client software from my PC.
5. AppLocker - With AppLocker, you can restrict which application can run on a corporate network, including the ability to restrict based on the application’s version number or by the publisher.
6. Multilingual User Interface – Windows 7 Ultimate allows you to switch your entire Windows OS between 35 different languages. Want to switch over to Chinese or Spanish? No problem.
The six features listed above are only available on the Ultimate Edition of Windows 7 and not on the other cheaper editions.  If you think your business needs such features, the price to pay is more than $300 for a single license.