One reason why I'd go for WinXP is be vast improvement of driver support. I just bought this Aureal Vortex 2 SQ2500 soundcard for $14USD, and it works great! Since the SB Live cards are bandwidth hogs, and I have a VIA-based motherboard (Asus A7V133), this should solve any problems of crackling, popping, or data-corruption. But, since the company was bankrupt, they never got to enhance their Win98/2K drivers. Luckily,
Windows XP supported this sound card, and I didn't have to search for extra drivers for it. I know it's a much more bloated install than Win2K, and that it's like Win2K, but the usability and enhanced help/support makes it a bit better to use. Granted, Win2K has basically most of it's kinks worked out, and WinXP might be buggy for some, but everything starts somewhere, right? *rhetorical question* Right...
