Do you guys really think xp is better? I had a 1 gb ram, 2 gb processor in my xp system, vs the 2 gb ram 2 gb process in my vista system (and a 4 gb ram and 2.66 gb processor in my vista 64 bit system) and didn't notice any speed difference. As well, before xp, micro$oft would always put out a system every two years or so, so this is pretty much on time for what they have always done other then with xp. my 64 bit vista system is every bit as fast as my old xp, probably faster. i would say the 32 bit system is about the same speed.
I think the only big problem with vista at this point is that there is ZERO reasons to upgrade/downgrade

from xp. it simply doesn't offer anything that xp doesn't have (except the annoying UAC which i disabled as fast as i could) and not worth spending money on. If micro$oft wants to put out a quality system, they have to either a) add a lot of really awesome features that will make people want to switch, or

make a really slimmed down system that is sleek and fast and modern.
But MikeW makes a good point. If a new system is coming out this year you may want to wait if you are thinking of upgrading. I certainly wouldnt pay for a vista upgrade at this point.................but to be honest, i wouldn't pay for an xp downgrade (upgrade?) on a new system either.