Here MS, is how you make lots of money.
Release XP SE. (Special Edition).
Works as an update.
Makes all versions of XP be same as XP Professional SP3, but with all bugs and inconsistent behaviour fixed. (Everything that REALLY annoys me on XP GUI is the SAME or SIMILAR in Vista, Win7 and Win8!)
(Explorer moves or copies? Icons in some Desktop folders insist on list display)
Check box to turn off Autorun on everything
All Server type services off (disabled) by default
Built-in install time SATA support (I have a slip streamed XP pro install disc that supports sata)
Allow PXE (Up to 16G RAM) and more than 2G application space. Like NT 4.0 Enterprise and Server 2003. The current XP memory limitations are a deliberate change. Not because it's 32 bit.
All current patches etc as SP4
Lots of sales.
Offer 50% discount to genuine validated XP Users.
Most users just want a less buggy version of what they have. Not something with gratuitous OS GUI changes and new shiny shiny with new bugs.