Second Life is definitely a meme-of-the-week contender.
It seems like a PR stunt to give IBM CEO Sam Palmisano an avatar and have him make a presentation on Second Life. All kinds of companies are rushing into the virtual world, including Dell. But IBM's push is far more than PR. If you consider what IBM is doing, such as building mathematical models of thousands of consultants, you can see that future steps in its $40 billion services division might start looking like Second Life.
Source: IBM on Second Life: More than PR