Some rumors indicate that Microsoft may have already shipped beta versions of SP2 to select hardware and software partners along with early builds of Windows 7. Microsoft has created a place holder Knowledge Base Article on October 2 related to the forthcoming SP2 betas, piquing the interests of anyone who has taken notice.

There haven't been any reports from testers mentioning any of the features due out in Vista SP2 or Windows Server 2008 SP2/R2--however, Mary Jo Foley over at ZDNet blogs claims sources have provided the following information:

"Microsoft's goal is to deliver both SP2 releases before it delivers Windows 7 in order to lessen confusion among users as to whether to deploy Vista and Windows Server 2008 — or to wait for Windows 7 and Windows Server 2008 R2 (a k a Windows 7 Server). Currently, Microsoft is believed to be attempting to RTM Windows 7 in the second half of 2009. The Softies have said Windows Server 2008 R2 is on track for 2010."