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This is a bit old of a posting, so may be too late for any reply. It really is hard to answer your question without knowing your specific environment. In general, it can be hard to find that "silver bullet" that would justify the time needed to upgrade to 9.1. JD Edwards has added some nice features in A9.1. But do they apply to your company? Don't know. The finance folks might be interested in the PC interface changes. Does make it easier to upload/download data between World and excel spreadsheets. We have looked at A9.1 and see some nice things in there, but nothing for us that is that "silver bullet" that says - "Yes, we have to upgrade and get this great new feature that will save us money and make us much more efficient".
I agree with John - it depends on your business processes, present and future. For example, for a manufacturer, A8.1 added some lean-enabling capabilities i.e. Repetitive mfg, Quality Mgmt, KANBAN, and the list goes on. A9.1 saw significant enhancements to each of these functions plus many others. Import/Export, new web-based doc that can be modified for your mods, UPK & World specific UPK content, a redesigned web-enabled interface are but a few, but are typically mentioned as the several compelling features that have driven upgrade project justification. If you haven't joined the World Upgrade Consortium, you definitely should! It is a live forum for World customers who have common interests and questions re: upgrading.