Besides the obvious question: why would anyone want this on their iPhone, there's also the question: why would anyone create this ... monstrosity?
The images we received imply that somehow has found a way to get Windows running on an iPhone. As soon as you pick yourself up from the floor and you catch up with reality, you will find out that this is just a sorta-Vista iPhone. It doesn’t run Windows, not natively and not in emulation mode, but is simply a pixel-perfect skin for the iPhone GUI, complete with a taskbar, a round Start button, icons, wallpapers, user interface elements and even sounds, including Windows chimes. The lock screen is also modified, as well as boot and restore screens.
A user of the ModifyMyiFone website nicknamed Spec-Works has created the theme called Vista Perfection 2.0 that perfectly mimics the Vista look. If you are seriously interested in installing this theme, you can as it is publicly available, but you will need a jailbroken iPhone. Detailed and complex installation instructions are available here but you may want to think twice before jailbraking your iPhone just to have Vista look. Spec-Works said he is working on a simplified installation process.
We hate to imply anything, but compared to the innovative iPhone interface, Windows Mobile is a drag. And you want to put a theme resembling Windows Vista on your phone? About that psych exam ...