I thought you might find this article in the Data Warehousing Institute (TDWI) interesting. Basically Stephen Swoyer has discovered that users like Performance Point because of the way it acts as a piece of glue to bring all of the Microsoft BI stuff together rather than prescribing an approach. Integration with Excel is of course top of this list, but every BI vendor, even open source olap tools like palo have that. What makes Performance Point a little bit different is its use of Excel services and SharePoint to deploy and manage Excel, as well as report design in the new Management Reporter I mentioned in my previous post.
Another odd thing is that early adopters don't seem to mind that the product has a few rough edges, they trust Microsoft to evolve Performance Point in the same way they did with SQL Server Analysis and Reporting services, listening to them in the process.
How does that listening process work? Well the most common routes are: