Oracle Fusion Cloud and EBS 12.2.7 each have benefits for businesses depending on their needs and priorities. Key factors to consider include the new features and functionality of each system, the business's roadmap and goals for upgrading technologies, and how smooth the transition process would be. Case studies show businesses achieving benefits like improved productivity, agility, and mobility by adopting Fusion Cloud, while EBS upgrades provide enhanced processes and the option to remain on-premises. Practical adoption choices range from remaining on EBS to a phased move to Fusion Cloud over time.