Some companies will offer Windows 7 after October 26th

Dell will be one of the handful of companies that will continue to offer desktops, laptops and All-In-Ones with Windows 7 pre-installed, but will only have this option on its Precision, Optiplex, Latitude and Alienware lineups, citing that its a hard enough job for businesses to migrate to Windows 7, let alone Windows 8. Alienware customers have always had OS options and will continue to receive offers for Windows 8 upgrades after their purchase. Consumer-level products will ship with Windows 8 by default, with Professional licenses including the downgrade rights to Windows 7.

Source: TechpowerUp!