8800 and vista

Nope, you don't need Vista. However if you don't have Vista, then you won't be able to utilize DX10 and it's features.
 
Be aware that Vista is a little hoggy on the system memory. 2GB is a must, I would go to 3GB on 32-bit, and the full 4 (assuming your board can support it) on 64-bit.
 
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