A new knowledge base article was published a couple of days ago, that details the NTFS DACL changes in Windows Vista (and Windows Server 2008): Changes to the default NTFS Discretionary Access Control List (DACL) settings in Windows Vista

In Windows Vista, the NTFS file system Discretionary Access Control Lists (DACLs) have been changed to enable data sharing and collaboration in data directories that are outside protected directories.

This is a great reference, especially if you are managing co-existence with Windows XP and Windows Vista. It details the default DACL changes in Windows Vista, why these changes were made and how to reset the defaults if you’ve changed them.