Windows Vista is supposed to be the greatest thing to happen to the PC since, well, Windows xp. For most people who choose to upgrade, they're not going to see much of a difference from xp, save for some cosmetic changes. Thats fine, especially since we had Windows Me, which didn't really have anything new to offer. So I guess Vista could be written off as another embodiment of the trend over at Redmond. But what really gets me is that the company is also boasting better performance, faster-running applications and so on.
Well, of course you'll have better performance! Vista needs a machine with lots of processing power, RAM and hard disk space (did someone say 14GB?) to run smoothly. With that kind of rig, xp would do quite well, too. So Vista is no miracle from the sky, even with all their new managed code and API. If Vista would run on my current PC, and started up Photoshop in 5 seconds, burned a DVD in 1 minute, and took up less space than xp, then I'd upgrade. Right now, I don't think its even worth taking the time to pirate.