At release, 7 was practically identical to Vista SP2
If you didn't see that, then you must have never used Vista.
Even now after SP1 there isn't much of a difference.
Actually, thats kinda a deception. Many components of 7 were highly optimized versions of what was in vista. I still use vista over 7 because I prefer the more traditional UI layout / components of vista. But, there are lots of differences between the 2.
The kernel & kernel components from both OS's perform very well.
But, a few subsystems of 7 are much higher performing in comparison to vista such as, VSS management, DWM uses less resources, you can use more than 1 diff video vendor drivers, cpu power management abilities further optimized(cpu core parking n stuff), cpu thread scheduling, the ability to boot from dynamic volumes;spanned;raid1;raid0;raid10, and some other things escaping me atm....
But, if ur comparing XP to vista/7 then yes... vista & 7 are much one in the same when compared to XP.... it was drastic going from XP to vista, vs vista to 7.
Vista, just unfortunately took the blame(and consequently its bad rep) for the faults of shitty drivers being written at the time due to the drastic changes in the driver model for vista, also Vista took the brunt of the 64bit growing pains(thereagain which were mostly due to 64bit drivers being so new).