If you're getting a new machine, the cost of Vista shouldn't be a factor since you're getting a new OS anyway.

As for the look and feel, there is something to be said about that. Personally, I like the UI of Vista better than XP.

I like the integration of the windows desktop search tool (which you can use with XP as well--it's just better integrated with Vista). There small improvements with security, hardware management and networking that I like from the user interface perspective.

Bottom line for me, is that I've been using Vista at home for school and gaming since May and I like it. I installed it an old machine and increased the ram from 1GB to 2GB. I've had hardly any crashes or anything (iTunes--that RAM hungry piece of shit, doesn't play well all the time).

It's by no means revolutionary or guaranteed to solve all problems, but as an OS I think it's a good improvement. I can't speak to a pure FPS comparison with XP and I'm not running DX10, but I definitely like it better than XP.

When your King calls you to action, will you hear the call?