ExtremeTech has a good article on why Microsoft's upcoming Windows Vista won't suck:
There's a lot of confusion about Windows Vista these days. Many online discussion forums have a great number of users who express no desire to upgrade to Vista. Sure, we've all seen the screenshots and maybe a video or two of Vista in action, but for many it only seems like new tricks for an old dog. Yeah, it's got some fancy 3D effects in the interface, but OS X has been doing that for years now, and it's still Windows underneath, right? The sentiment seems to be that Vista is another Windows ME—an avoidable upgrade that isn't really going to breathe new life into your computer.