For me I just got Windows XP in February, and that to be fair to Microsoft for what I use it for is great. However, I do have things like; Object Dock, Window Blinds, Icon Packager etc to give it a nicer Vista ish look.
I just don't feel I need Vista, why do I need Vista? I can't think of many reasons that I need to spend a huge amount of money on a new O/s when games will run fine on XP as well as many other software, well perhaps not the next Office am not sure, but open sourced alternatives then which wern't fully out at the time of XP's launch or not in the masses they are today.
DRM does concern me though in some elements and will have to wait to see what happens with that. I never thought Sony would do their rootkit thing, and well whoknows what Microsoft could have under the bonnet.
Vista's look is very, very nice, but then again you can get a similer style with Window blinde, and MS are going to be releasing various things am sure for XP such as the new file system as well as a few other features, so I've not seen one post here which makes me want to have Vista.
With Xp Sp2 there's increased security, and at least it's got rid for me the BSOD's. In one year of game playing and intense Photoshopping I've yet to have ONE BSOD, and XP is serving me just fine.