"Second, I don't use my base box for most of my development - I've switched to using VPC. So, there wasn't much else I needed to get back up and running. I have two clients I'm working on and one uses BizTalk and the other is using CMS. Had I had to reload to get back in shape for them, it would have been much more difficult, but all I had to do was install Virtual PC, and I was ready to start developing again. I was back up and running in an hour! Nice."
(Via RossCode.com.)
This is an obvious benefit of virtual PC. But why add an extra layer to the whole dev environment? I would have real problems justifying buying a super powerful PC, only so that I could run my dev environment inside Virtual PC.
Actually in this day and age, I would have real problems buying a desktop! I'm a laptop person, and see no need for desktops anymore! (I don't play computer games!)