One major change in developing with the 2010 platform is that, in addition to developing for SharePoint on Windows 2008 server machines, you can also develop with and install both SharePoint Server 2010 and SharePoint Foundation on 64-bit Windows 7 and 64-bit Windows Vista SP1.
Deploying SharePoint Server 2010 or SharePoint Foundation on either Windows 7 or Windows Vista SP1 is not a supported scenario for production environments.
System requirements include:
• 64-bit Windows Server 2008 SP2 or later (standard, enterprise, or data center)
• 64-bit Windows Server 2008 R2 (standard, enterprise, or data center)
• 64-bit Windows 7 (for remote development, requires manual installation steps via SDK)
• 64-bit Vista ...