[nekrosoft13]

In fact, at least one Microsoftie, speaking off the record during my trip to Redmond last week, explained that Windows 7, in many ways, would simply be Vista SP2. From a compatibility standpoint, all the work Microsoft is doing will show up in Vista first and will work identically in Windows 7. It's not changing the underlying platform at all, so if a hardware device or software application works on Vista, it will work fine on 7 as well.

http://www.winsupersite.com/showcase/win7_toosoon.asp