"If you want to avoid the 'Windows tax', lobby VirtualAcorn to create a Linux version of VRPC."
Give it up, Linux VARPC is not going to happen! And anyway, you'd still pay the Windows tax as no self-respecting PC manufacturer can sell a PC without Windows, just ask Dell.
I don't see what the problem is myself, I use Windows much more than RISC OS now, I just find there's very little I can actually do on my 2 SA-RPC's anymore, or at least nothing that can't be done better on my 2.5GHz PC (except maybe Pluto and ArtWorks2).
I can't believe that most RO users don't actually NEED to run Windows for work or some reason (like being able to use online banking!) so VARPC seems like the best of both worlds. The only issue is that once you start on the emulation route, your hardware is dead, just ask Amiga/Atari users.