Извиняюсь, если баян (с)
Но, может кому интересно...

Windows Source Code Available
Microsoft is sharing source code with customers, partners, academics and governments worldwide. Organizations around the world are using Windows 2000, Windows XP, and Windows Server 2003 source code to augment custom application development, facilitate security audits and improve self-support. If you are interested in having access, visit www.microsoft.com/sharedsource.

The Enterprise Source Licensing Program (ESLP) is a no-cost program that licenses Microsoft® Windows® source code to enterprise customers and state and local government organizations in eligible countries. Any organization that meets the specified criteria—and signs the source licensing agreements may access Microsoft Windows 2000, Microsoft Windows XP, and Windows Server™ 2003 operating system source code.

http://www.microsoft.com/resources/sharedsource/Licensing/Enterprise.mspx

Ну немножко баян, конечно

А вообще, к России это не относится вот