I have seen Microsoft Vista and it looks very simular to Windows XP. The only thing that caught my eye was the transparency that they have added and more that likely the have stole that from Linux. Yeah yeah they have worked on the inside ie the code and they have made it more stable than windows XP, But did they not say that about Windows XP when that first came out.
Make up your own mind personally Linux is my favourite and as soon as i find a winmx client that works with linux and no need for wine and easy to configure Linux is what i will use.