There have been many attempts over the years (remember Lindows?), but I would argue that making Linux look like Windows XP is an excercise in frustration becaus

There have been many attempts over the years (remember Lindows?), but I would argue that making Linux look like Windows XP is an excercise in frustration because small differences become even more annoying, as they crop up when you don't expect them, lulled by a false sense of familiarity. An OS Unvanney Valley, if you will.