Heh MS really should have included an XP theme. They included a win2k theme in XP and people TONS of people used it for years, it got them over their hurdle of reluctance till XP was ubiquitous and all of them now use the XP theme and I hear grumblings again about vista/Windows 7.
Having a "comfortable" grahical look would help corporations and others transition I think. It doesn't make sense to me, I agree with Makubex, I'm SICK of looking at XP.