Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
Booya. Hopefully new ones will come with it pre-installed.
according to the posts over at HoFo, they are not shipping out with the new OS. Though I'd imagine those that are in queue for the Dec 15th shipments (latest) will possibly get the new OS pre-installed. YMMV.
In-store demos have .75 loaded though...