"WINDOWS XP IS NOTHING ELSE BUT WINDOWS 2000 PROFESSIONAL WITH A NEW SKIN OR MAKE UP ???" How strong is this statement. Well there is a significant amount of truth in this statement. I was surprised to see following inconsistancies:
In appearance tab, click on advance tab, you would see a window like as shown below: i think that microsoft forgot to correct this. If this behavior is by choice, i would be really surprised !.

COMMAND ENVIRONMENT WINDOW does not follow WINDOWS XP STYLE:
This is the second case where they have forgotton to use the new XP Style look. I am not comfortable with this inconsistency. I have installed Macromedia dreamweaver and this application opens up in the classic look of Windows 200 and not in the new XP STYLE even though XP style is the default scheme selected !