The other 5% are those that need certain specific apps that have no real equivalent on Linux, but as more users switch developers will port those apps, just look at Valve.
But one problem that is more complex than most people think are governments: those that get the most from free software are governments from poor and developing countries, but when you go there you find that most of those governments use Windows and even bought the classmate netbooks from Wintel instead of the OLPC or even regular netbooks with other Linux distros.
Now, this might not be the case with every country but there are reports of corruption in the process. Can't say if Microsoft or Intel are actually paying bribes, but there's proof of middlemen and officials from governments of those countries choosing Windows above Linux because that way they can easily inflate the cost and get a bigger cut from the government contract.
It's no different from public works going way out of budget: most of the time is because someone is stealing money.