I was interested in your comment:
If you would have told me a year ago that we would have an OS as good as 10.1, plus all of these vital applications, and only a 20 percent conversion rate, I would have told you that you just don't know the Mac community
Is their public data available on what the mac user base looks like? Until you can see that its pointless to argue about who should or shouldn't convert and whether 20% is a good number or bad. I know lots of people who would never upgrade their system until they buy a new machine. They probably don't even realise you can up grade your system. Then there are those who vaguely know its possible but last time they did it to Mac OS 9 so many little app's and extensions they used broke and they don't want to go through that again. Who are the users ?
(1) The ones who will never convert until a new machine ? How many are these ?
(2) The home power users, running home or small businesses. How many are these ? These are probably persuadable.
(3) The people using macs run by a central IT service. Here you have to convert the central IT people.
Unless you know the percentages its hard to assess how much you could improve the present conversion rate. You also need to know the rate at which people turn over machines. I think that will drive a lot of the coversions.