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That's fine but why alienate your markets - if people are still running older kit and they'll buy newer operating systems then so be it...
2000 was (i believe) a complete rewrite from scratch ditching most of the NT4 stuff (NTFS5 for example), XP was built on 2000 and 2003 (.NET) built on 50% code reuse. Longhorn is new kernel, but again with support for legacy CPU
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