vista home premium or business advice please

Hi

With the usage you have mentioned in gaming and watching films etc then Business is not good for you it does not come with Media Center, where as Home Premium does.

what each version comes with
http://www.microsoft.com/windows/products/windowsvista/editions/choose.mspx

have a look down the list and see if things like easier Remote Access, full drive imaging are things you need. ( drive imaging can be easily done with a 3rd party application like Acronis True Image ).

I would be getting Home Premium or if funds allow and 1 complete PC is $500 with Home Premium and 1 is $300 with Business, getting both as its wise to keep a business PC away from a daily used home PC which is used in gaming etc etc due to the potential or loosing data, or get the Home Premium one and use you XP machine for the business until your business takes off ( and I hope it does ) as many softwares you may have or need for the business may not have Vista compatible versions, I'm just sumising here as I dont know the nature of your business idea.