Check out IntelliAdmin.com: The 5 sins of Vista written by a Microsoft fan.
I haven’t tried Vista yet (and won’t bother unless I have to, because my hardware is too slow to run it adequately).
The one thing that might make me upgrade from XP is a less brain-dead file browser.
But the one-two punch of « Sin number 1 » (which made me laugh out loud) seems to indicate that in some respects, it is even worse.
It boggles my mind. See for yourself.