Sorry, but with modern windows, what exactly is missing that dis-qualifies it from being a real multi-user OS? And FWIW, I've found VS2005 to be much better than any development studio I've tried for linux.
Well apparently you didnt try Intellij IDEA... poor you
NSLU2 Arm based, linux powered http://en.wikipedia.org/wiki/NSLU2
.. you should use linux instead :P