The latest third-party iPhone app to draw blogosphere buzz this morning is most definitely not Apple-approved.

The object of hilarity and defamation is VistaPerfection 2.0, a theme by developer Spec-Works that plops the Windows Vista GUI onto the iPhone. To run it, you'll need a jailbroken iPhone (see video), the SummerBoard app, and a wicked sense of humor.

Spec-Works reports that the application took "a couple days" to create and includes more than 90 icons, wallpaper, and sounds, including the Vista log-in and log-off chime and a revamped taskbar.

Quite a few tech bloggers have been happily jabbing away at the oxymoronic theme. Technabob, for instance, recommends it for those who are "ready and willing to deface [their] glorious chrome and glass iPhone with Microsoft's bloatware user interface."

The general consensus excuses VistaPerfection as a hack created for its own sake, though Zach Epstein of The Boy Genius Report charitably concedes that it might be useful for "a Vista addict [who has] begrudgingly picked up an iPhone but always loathed its clean UI."

It's true that design currents carry the visual style of Apple products into third-party Windows themes and apps, like ReadAir, ObjectDock, and the Macfox Firefox theme, and not the other way around. But that turning of tables is what makes the theme so deliciously amusing. VistaPerfection 2.0 does not come bundled with an installer, and those who want to play with the stuff of Steve Jobs' nightmares should consult ModMyiFone for the installation guide and tips.