Ballmer: 'Windows 7 is Enhanced Vista" Page: 1
Windows 7 or Vista 2?
Steve Ballmer, Microsofts CEoSteve Ballmer, Microsoft's CEO, has stated that Windows 7 is Vista but with a cleaner user interface and improved performance, leading to confusion as to whether Windows 7 is actually going to be a minor upgrade on Vista or a truely new OS. Speaking in a 45 minute Q&A session at the Symposium ITxpo, hosted by research firm Gartner in Orlando, Florida, Ballmer said:
"It’s a real release, because it’s a lot more work than a minor release. It turns out you can do more than just a minor release in what is essentially a two-and-a-half year period of time. There’s no reason to do just, quote, a minor release, in two-and-a-half years."
In the session, Ballmer was repeatedly pressed as to whether Windows 7 merited being called a new OS as he did concur that the OS is based on the Vista code and that that code base is likely to be used by Microsoft for a lot of years as there are a lot of innovations to be had, especially regarding multi core processing. 
You can view the webcast of the Q&A session here. You can also discuss in our forums here.