Well folks, here's a very early look at Windows Vista. This is about a month after the "reset" when they were merely componentizing the Server 2003 code before trying to re-add any of the features built during the "Longhorn" period.
As such, this build is no different from XP, or at least a client compile of Server 2003. The only changes thusfar are the Longhorn wallpaper, and the Longhorn End User License Agreement present in the build. But make no mistakes, this is not XP, it's Vista - and you can clearly see that they started virtually from scratch after the reset.