Microsoft has just released a whitepaper, which compares the following features and capabilities of Windows Vista with SP1 & Windows XP with SP3 : Security, Management, Deployment, Mobility, and Productivity.
This Windows Feature Comparison white paper helps customers compare Windows Vista® advancements with Microsoft® Windows® XP Professional. Using this comparison, customers can adjust their expectations for the security, management, deployment, mobility, and productivity of either operating system. For each feature or capability, each section compares key Windows Vista advancements against Windows XP. Presented in a tabular format, it does make an interesting read.