I think Windows 7 did actually use ressources better than Vista. I remember two things:
1. Vista removed all hw acceleration from GDI, Windows 7 brought some back
2. Windows Search really slowed down Vista computers, but in Windows 7 they tuned it so that it used less ressources or had lower priority for IO.
For me that made a huge difference, with Vista I had to always stop the search service
For me that made a huge difference, with Vista I had to always stop the search service