A forms designer will use Microsoft Office InfoPath 2007 to create a forms solution which then is deployed on Office Forms Server 2007. This enables anyone to complete the form using a browser; no additional installation of software is required. The Office InfoPath 2007 Design Checker can be used to create or migrate forms to ensure compatibility with the rich InfoPath client and a common Web browser.
Office Forms Server 2007 can help teams and organizations efficiently publish and manage forms in a central location. These forms can then be accessed and filled out using a Web browser. The information collected in these forms can be reused easily throughout organizations and across business processes because InfoPath forms support industry-standard XML and can use any customer-defined schema. Office Forms Server 2007 provides the following capabilities:
Deploy and manage form solutions in a central location.
Facilitate browser-based data entry.
Automate data-driven business processes.
In addition to filling out forms using a browser, Infopath 2007 also provides a set of controls for mobile devices.
I see this being useful for various scenarios in the retail and hospitality space, primarily for store walkthrough checklists where the store associate or manager could be equiped with a smartphone or UMPC and fills out the checklist during his store walkthrough.
More details in Tudor Toma's blog: http://blogs.msdn.com/tudort/archive/2005/12/13/503073.aspx