Here's one data point: most of my fellow MS developers seem to be working 7 these days (from time to time you get a question on the teamβs mailing list, βwho has a Vista window to play it back?β ~). A large number of people ran it as the main development desktop in RC and even a beta timeframe.
Most of the hurdles to Vista development, as I understand it, are with UAC. 7 gives a few fewer prompts, but for specific usage scenarios during development, this will probably not be different. Of course, you can always disable it, but you can also in Vista.
Some good parts are present if you regularly work with RDP - what you probably do if you have several mailboxes and don't like KVM, and / or run virtual machines on Hyper-V or Virtual PC. When you run RDP 7 to 7, you can get the full Aero Glass experience, with all effects included. Besides eyecandy, this can be useful when testing related functions.
What more ... PowerShell 2.0 is the ultimate out of the box. I find this a very convenient development tool, just as the shell is on Unix. Now you can get PSh 2.0 RC for XP or Vista, but not final (for now).
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