Um....There is one HUGE difference that is in Vista and not in XP.....That's the whole point to this topic!
Comparing XP vs. 2000 to Vista vs. XP is a load of crap! DX9.0c has been the main DirectX from Windows 98 through XP(WIn 98, Win 98SE, Win ME, Win 2k, Win XP). DX10 is currently only offered in Vista and not in XP. There is your difference....Games that are being written now will run in Vista and XP, but alot of them will only truely shine if using DX10 which can only be found in Vista. That's why it's a good thing that DX10 will be written for XP