Have you ever wanted to have a Coke background and Coke-specific sounds on your computer? How about Ferrari? Well, Microsoft has made it possible by selling "themes" for Windows 7.
According to this Computerworld story, Microsoft is allowing companies to build themes -- collections of backgrounds, sounds, borders and so on -- that will make your Windows 7 experience more like an Ducati experience, for example.
Note that you won't automatically get these themes somehow pushed to you without your agreement; you need to visit Microsoft's site for that and download each theme. I must admit, that as a wannabe Boxster owner (although probably never a real Boxster owner), this is pretty appealing.
