MDT 2010 – USMT Bug
So, this one is nasty, the problem will be that when doing a refresh from Windows XP to Windows 7 the USMT will not apply all settings, due to a small issue. The result will be that some settings are lost, it captures some setting but not all. If you read the USMTcapture.log you will see “Downlevel Manifests folder is not present. System component settings will not be gathered.”
and here is one solution
http://systemcenterideas.com/2009/09/usmt-issues-with-mdt-2010/
And no, there are no official fix for this at the moment…
/mike