Neosmart, a non-profit group which reports on computer technology, says that SP3 will ship with all new features and not just 1073 documented patches and hot fixes.
Based on the Build 3205 of Windows XP SP3 beta, the post which dates back from the end of October 2007 says that most of the new SP3 features will be back ported from Windows Vista.
The most notable one will be Vista's Product Activation Model which will bypass the need for entering product keys during setup.
Other lesser known features to be included are Microsoft Kernel Mode Cryptographic Module and Vista's Network Access Protection modules.
But whether making XP a rock solid operating system is a good idea remains to be seen.
It is not in Microsoft's financial interest to continue making Windows XP attractive to corporate users.
As Informationweek puts it, it is a catch 22 situation because the users will have less incentive to jump ship and move to Vista.