As reported on the posts of Daniel Melanchthon and Maria johansson, the final released version of Windows Vista and Office 2007 is avilable for download at TechNet and MSDN. So if you have TechNet or MSDN subscription, you can download both to test on your systems.
Windows Vista RC2 (build 5744) is available to active subscribers on TechNet Subscriber Downloads. Sign in today at http://technet.microsoft.com/subscriptions/ to download Windows Vista RC2 in English, French, German, Japanese, or Spanish.
Office 2007, Final Released, Available to Download, TechNet Plus, MSDN