No one runs linux so they can emulate windows. That's just stupid. I have XP and Mandrake dual booted on my computer, but I also have VMWare with XP installed inside of linux, so I don't have to go through the whole rebooting process if I want to do something in windows. The only thing I'd have to completely shut down and reboot for is gaming, which I don't mind doing at all.
I usually have 4 virtual desktops set up in linux. One has XMMS, gkrellm, netscape/galleon, a few eterm windows, and whatever I'm compiling at that moment, Two has the GIMP and a few image files, Three has XChat and some ftp stuff, and Four has winXP. I can switch between running windows and linux with a click of the mouse.