Well your friend has a right to worry. If it is the SP3 that i am thinking of, the one from TheHotFix.net, then that contains some spyware and stuff like that.
There is no "Official" SP3 out yet. They are just starting the Beta phases of it now. So your firend might not a fully legit XP.
As for the comments on Vista that isnt gonna happen either. Vista isnt gonna run on to much of todays hardware. He wil need to get a new Video Card that is DX10. Not like todays cards that are DX9.
Also they are talking about making DDR3 RAM. This will be highly used in Vista machines. This is still in talks as DDR3 RAM is still not finished yet. But since Vista inst due until next year they might have it ready in time.
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Phone: LG Optimus G Pro
Running: Stock JB from LG with Nova Launcher