Thanks to the creamy man; winbeta found this gem :).
"Just saw this over at DeskMod and figured it would be of some interest. So you've seen the screenshots of Windows XP Media Center Edition and just love the eye candy, but alas you don't have a TV card, nor Windows XP MCE itself. Out of luck? Well, not anymore. The Skins Factory has created a Windows XP MCE skin as part of a promotion for the new operating system.
Windows XP Media Center Edition for WMP
Fully enhanced to take advantage of some of Series 9 new features: Contains button/event sound effects, alpha transparency fades (within the borders), fully revolving shutter/display and a variant color preset so you can invert the skin's colors. Also contains resizable Playlist, Video and Visualization modes. The informative "iMode" explains the power and functionality of the Windows XP Media Center Edition. "
News source: Winbeta