Utterly hilarious.  I can't even say anything more about it.  Read some of the quotes:

""I'm running XP on the monster rig I use at home--a brand new Compaq mid-tower--and the OS blazes like a Corvette."

"I especially like the four games it comes with - Hearts, FreeCell (so addictive!), Minesweeper, and Solitaire. It's easy to see why XP is considered the ultimate platform for gamers."

"...with Windows XP I don't gotta worry about emailing viruses to my friends and family at all. The built-in email client Outlook Express does it automatically, in the background."

That last one's got to be my favorite.  ""it emails viruses automatically, in the background."  Hahahahahahaa... OK, sorry.  Here it is for your reading pleasure.