Virtual Folder vs Smart Folder


I've read on CoolTechZone that in the new Vista beta Microsoft has released "Virtual Folders". In my opinion it resembles a lot like Smart Folders in Mac OS X.

Here's the article (link to page 2).

Can somebody explain what's the difference between the Virtual ones and the Smart ones? Or is it again a simple copy by the Big Microsoft Photocopier?
Give credit Microsoft where credit is due, they had the good grace to change the names and they did not copy Apple's code, just the functionality. The underlying technology may be a bit different but the end result is the same.
Same concept. In all fairness, it's quite possible (likely, even) that MS was working on such a thing before Apple announced Spotlight.

It's too soon to say which implementation will be better. I thought Smart Folders was the greatest thing since sliced bread...until I used it. I think Apple really rushed Spotlight/Smart Folders. The implementation leaves a lot to be desired. I expect Apple to make some big improvements in Leopard, which should be out around the same time as Vista.
Yeah from what i heard, MS were already working on a search engine built into their OS before Apple released Spotlight. I think Apple just took advantage of the situation ecespecially beacause they were realising Tiger very soon. And from watching Pirates of Silicon Valley im sure Steeve would've had their programmers by Whip and Chain to get it down before it was finilised to be realesed with the next generation of Windows. So thats probly why Smart Folders and Spotlight were rushed, and leaving for future improvement in Leopord.