I remember when everyone was ripping on XP when it came out. Pretty much the same remarks I heard back then.
That's because when XP was released there were still over 60,000 documented bugs (according to Microsoft). Windows XP brought much needed improvements in memory management and file system support. Those alone were worth the upgrade.
Vista brings squat to the table. Unless you count all the DRM in it. Maybe the lack of DirectSound is a plus to you? Maybe the compatibility problems is a plus to you? Maybe you like being nannied to death? I could on and on. And maybe all those companies, who write applications for Windows, are moving from the "Program Files" folder for giggles and grins?
There is absolutely nothing added to Vista Microsoft could not have added to XP, except for all the DRM garbage. The memory manager in Vista is ripped right from XP. It even has the same bugs in it.
This is all about marketing so you will feel all warm and fuzzy when you hand over your cash to them. Windows 7 is nothing more than another service pack added to Vista. A fresh coat of paint to make you feel like you are getting something wonderful. If that is all it takes to make you happy, then good for you.
I am a little more demanding than that.