Win Vista Ultimate better for gaming ?

Vista ultimate is in short the Professional version, and as with Window XP, is not limited by the restrictions on the more basic models. So yes, in that wway its better for gaming.

Interesting... well I have only one question about Vista Ultimate that MS has neglected to answer: does it support DP systems? I really don't wanna have to buy a server OS.

You can be assured that for games vista home premium is fine. dx10 support, aero, media center. the ultimate version adds featurs found in the buisness vista version. You can see exactly what features at the vista web page at http://www.microsoft.com/windowsvista/getready/editions...
I have no idea what DaSickNinja is saying, untimate is not better that vista home premium for games.
Your second question, home basic is only SP, the rest including home premium support 2 cpu with unlimited number of cores each. In other words a xeon box with dual quad-core cpus would work with everything but vista home basic and run all 8 cores.
http://www.winsupersite.com/reviews/winvista_02.asp

Awesome... looks like I'm getting Ultimate! Amazingly I actually use most of those features and would benefit from them. My xeon box will rock da house! Oh, and I'm dual-booting it to Marklar-Tiger OS X 10.4.8!

For $399, is it worth the money if we consider the money-to-performance increase ratio from the Vista Basic. How much performance increase are we talking here? I went to the Vista page and notice they have mention that the Ultimate version is perfect for gaming enthusiast. Right now this version will give anyone a run for their money.

Not sure. I'll wait till it comes out and I'll do a review on the different versions in gaming scenarios.

Yeah, that's probably a good idea. Now I'm not much of a gamer, just a content creation guy so Vista Ultimate will help me (that and a I do some business-related stuff for my dad like backups for his server). But I do enjoy some FPS now and then.

RPG all the way.

How true, how true. RPG, I remember FFVII, oh wait, I still have it! Yeah man, but I'm more of a passive gamer i.e. The Sims, Simcity, yeah... I'm just a bit... lazier. Although Quake II is quite enjoyable. Owning a bunch of my friends always gives that wonderful feeling of... well I have no idea. Sadly, I have a graphics workstation, so only light gaming until I get my G80