Paul Thurrott has updated its FAQ about Windows Vista.
Q: What's with the name? I figured Windows Vista would be called Windows 2006 or something.
A: You and me both. However, Microsoft has somewhat painted itself into a corner by choosing names like Windows Me and Windows XP for the two prior client releases of Windows. Now, it has to try and outdo itself with each product version's name; otherwise, people would consider it to be a boring release. Certainly, Windows 2006 sounds less exciting than Windows XP..