Here's a link to a rather interesting post : Windows Vista SP1 vs XP SP2 performance tests - VR-Zone IT & Lifestyle Forum! As the title suggests the thread involves Vista being benched against XP and it shows that Vista has really improved..

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These results look very promising!

As some of the posts state this has been benched using a 'Release Candidate' so the final version will hopefully be even better. It's good to see Vista finally starting to shine against XP. I for one haven't had any problems since trying the release candidate and would recommend Vista to anyone. (and I'm a gamer too) So while the 'ludites' continue to slate Vista, I'm going to carry on playing games in beautiful DX10, enjoy the wonderful interface and snigger at the poor unfortunate XP users too scared to make the switch.

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seems to be at the speed of SP2 now with SP1 but I cant say if its faster or not. Gettin alot of slag since XP is supposed to be faster? honestly cannot tell the difference