Now you see, this isn't a problem with Win XP being slower (if anything there is hardly a difference in Half-Life/CS).
The display refresh rate in games in Windows 2000/XP drops down to 60Hz sometimes no matter what the normal 2D desktop setting is. As V-Sync is enabled on your graphics card driver, that also limits the frame-rate to 60 fps. Also, the reason it stopped at 72 fps in Win9x/ME was that Half-Life also limits the frame-rate in the game.
More than likely your computer can do much better.
To get around the problem download
NVmax to turn off Vsync and download the nvidia Win2K/XP refresh rate fix utility.
Turning VSync off will allow the frame rate to work independently of the refresh rate (which may cause some screen tearing - faster, but some people dont like it) while the refresh rate fix will allow you to set a different refresh rate in 3D games.