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NTUSER.DAT

Nope, that is why you must use Microsofts User State Migration tool (Copy Settings Wizard) in order to copy your settings from one version to another.
 
Among other things, I *think* NTUSER.DAT contains *your* registry settings. If that is correct, I somewhat confident that NT and XP vary quite a bit in terms of registry values (might have similar "Keys" and "Values," but the "Data" within might not the same across the OSes).

-SUO
 
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