Surfacing on digg.com is a Steven Vaughan-Nichols article titled "Get ready for the Vista/SUSE smackdown!" In it, Vaughan-Nichols compares a recent Vista beta with his tests of SUSE Linux 10.1, concluding that SUSE Linux trounces Vista. I believe the expression he used was "SUSE Linux really kicks the coatimundi's ass." (I may be paraphrasing a bit.) Vaughan-Nichols uses SUSE Linux 10.1 as a preview to SUSE Linux Enterprise Desktop 10, which seems a fair path to take to compare the still-to-be-released Vista beta with the still-to-be-released-but-sooner-than-Vista SUSE Linux Enterprise Desktop.
Since I cannot rah-rah better than the article, I'll point out my only minor point of contention with what is otherwise a glowing comparative review: Vaughan-Nichols' calls Xgl "SUSE Linux's answer to [Vista's] Aero Glass." Seems to me that there should be some kind of "he who releases first" principle applied here. Since neither the Xgl project founders nor Microsoft's Aero Glass developers can really claim credit for the idea of using the graphics acceleration capabilities in current GPU hardware, credit should go to those who first deliver an OS that can use it. But Steven J. gets the most important part right: Xgl works.
Of course, when it comes to desktop Linux, Vaughan-Nichols is a friendly. The 2007 market is where we'll see the battle fought for real.