Not exactly 2K.
XP is wasn't built on 'NT technology' and it's more like 98 with some extra creapy features (and huge secutiry holes
Win2000 is still the best from micro, cause NT OS was always better then Win OS.
They called it XP, cause they were out of names after ME and still had to flood market with sth ':[+]

Xp has nothn to do with W2K

Cheers
Chef