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http://www.computerworld.com/cwi/story/0,1199,NAV47-74_STO67301,00.htmlFast user switching is a bag-on-the-side, it does not come close to what Linux has: multiple virtual consoles, logged-on users limited only by hardware (no licensing), multiple X sessions, etc. etc.
I don't think XP is ever going to "catch up" to Linux because they don't want to and don't need to. People are not using their XP boxes they way we want to use our Linux boxes. So fast-user-switching gives a little treat to those who do not know what the box is capable of.