From the Microsoft Partners site
https://partner.microsoft.com/global/40018577
Quote:
Requirements
The "Longhorn"-Ready PC requires a combination of essential PC hardware that will define great overall "Longhorn" performance, a triumvirate of CPU plus memory plus graphics. PCs should have a modern CPU, at least 512MB of memory, and a graphics processor that will be ready for the "Longhorn" Display Driver.
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Quote:
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Final details regarding the "Longhorn"-Ready PC, including the name, logo details and marketing information will be available to partners in the second half of 2005. Check back here or contact your account managers for further information.
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Looks to me as though they have yet to set the Spec in stone.