Maybe a bit late ….
Windows 7 offers a very handy feature called the Audit Mode. I’ve blogged about that before. This enables you to prepare the computer for the end-user, therefore it skips the whole OOBE (Out Of Box Experience) and the creation of local user accounts.
Windows XP does not have that feature so on the end of a fresh installation of Windows XP you’ll be prompted to create a user account and Windows will then automatically log in with that account. Microsoft doesn’t allow you to skip this, so you will always have to create a second local account (besides the Administrator account).
I recently found out a way to bypass this. Ok, resetting the machine does the trick also. But a more friendly way is to type SYSTEM in the first field.