As reported by The Register, the Windows 7 and Office 2010 end of support FAQ reveals that companies running Windows 10 Enterprise E5, Microsoft 365 E5, Microsoft 365 E5 Security, and Government E5 plans will receive the first year of Windows 7 ESUs free.
The offer will save businesses a lot of money. Those using Windows 7 Enterprise would normally be paying $25 per machine during the first year of ESUs, while staying on Windows 7 Pro starts at $50. The prices double every year for three years.