This video shows Microsoft Windows Vista with Service Pack 1 running 108 applications at only 30% processor usage. This was in response for this pic of Mac OS X Leopard running 150 applications which surfaced this weekend.[Click to Enlarge]
His specs are nothing but just a bit on the higher side :)
He was running a stock Intel Core 2 Quad Q6600 with 4GB of RAM. Which counted 108 apps total and had most applications from Photoshop, Visual studio 2008, Office professional 2007, Safari, and Media Center all the way down to that rescource hog, Minesweeper - simply superb!!