<i>"Flash is still the best way to make video content accessible to the largest number of users"</i><p>Choosing any one option is rarely the best way to do anything. Offer whatever users need. In the early days of Internet video it was not uncommon to see 3 or 4 different video types available for download. This was in an era of considerably slower computers to do the encoding on the backend and expensive commercial video encoding software. It's not that hard to just offer FLV, straight H264 and even Theora. For other common uses of Flash offering alternatives may be a bit harder but not out of the question. If you have interactive data presented via Flash just give non-Flashers a boring ole' table of the same data. If you build games in Flash Adobe is going to give you the option to publish onto the iPhone and get into the App Store. If you are serving up Flash ads just serve a static image file instead when there's no-Flash -- many sites are already doing this today.