for anyone mac users forced over to Windows that can stand the look of windows XP (either the fugly blue or win2000 classicly sterile styles), it is relatively easy to emulate OSX's GUI.
http://www.subterror.com/azurerecords/XPasOSX.jpg
this is what i've done, and it was all done with free software... i wouldn't worry about performance either, the theme and dock only take up about 4MB of memory and no processor.
www.stardock.com has everything you need to go for that look,
i could have also emulated the Menu bar, but decided not to.
if you buy the complete $50 stardock bundle, the customization is endless. you can design your own themes, menu's, folder styles, etc.
a friend of mine emulated every aspect of OSX Panther to the last possible detail, even managed to emulate the MacOS font.
