The Goverment's Ecomony Energy and Tourism committee published its long awaited report on 10 July 2008. The full report can be found by clicking on this link.
The summary relating to visitscotland.com is as follows

"254. With respect to VisitScotland.com, we believe that the current business model is patently flawed and obsolete. We recommend that this is rethought, focusing on information provision and a comprehensive, free listing service and does not attempt to provide accommodation availability and booking services directly to users but refers them on. We further recommend that the Scottish Government investigates whether additional resources can be provided to move towards the free provision of software for companies to be web-enabled and the extra training and support that will be necessary."