It is not Vista, it is that they are selling XP without having to spend any money developing it further which equals almost 100% profit when they sell a copy.
Ummm, ok? That actually doesn’t make much sense. Where were these record profits before Vista then? Shouldn’t there have been surges for the past year or so since XP has been out since 2002 and they have long paid for the developement costs on it. The only corrolation to the profit surge is Vistas release.