I'm going to offer my opinion in here, since I have experience with both XP and Vista. XP is better.
I own a decent computer, all new hardware bought within the last year, brand new, of which I also purchased 32bit Vista Home Premium. Vista worked great for about... a week? After that, I continually had problems with corrupted files, registry entries, drivers, etc. I had problems from being logged into temporary profiles to my DVD-RW drive not working. I had issues with playing games, with running any kind of software, it was really just a nightmare. Not to mention it took forever to load.
After a couple months of torture, and hoping updates and SP1 would make it better, neither of which turned out to be true, and even trying to reformat and reinstall, I wiped my drives completely one more time, and put XP on with SP3. Since then, which has been another couple of months, I have had no problems at all, it loads so much faster, and I couldn't be happier.
Vista sucks. Microsoft admitted it, it's okay.