It is clear that over the long run, Windows Vista won't just be good for gaming - it will be great for gaming. The presence of DirectX 10, when combined with DirectX 10-compatible video cards, will result in unprecedented levels of visual quality and will enable Windows Vista systems to outperform the PlayStation 3 and the Xbox 360.
However, we're still approximately six months away from enjoying these DirectX 10 riches, which makes upgrading to Windows Vista strictly for the gaming experience a fairly useless endeavour right now. The chance of losing compatibility with your favourite games just isn't worth it. There's only one real reason to go Vista in the short-term for gaming: the May release of Halo 2 for Vista.
But when autumn arrives and DX10 games start rolling onto store shelves, you won't be able to call yourself a PC gamer without upgrading. Just make sure to budget for a new DX10 3-D graphics card as well.
See PC Advisor's definitive Windows Vista review.