Since a lot of people are searching for it here it is again.
Out of the box, when you create a manifest using Windows Visual Studio 2005 your program will crash when run on Non Windows Vista boxes. Microsoft uses a gentler word and says reboot in their KB article.
To fix the Vista Manifest Crash issue taken from my previous blog entry:
In Windows Visual Studio 2005 there are multiple copies of the mt.exe (Manifest Tool) program. There is an older version in the $InstallDir\VC\bin that you need to replace with the mt.exe found in $InstallDir\Common7\Tools\Bin.
After you replace the mt.exe file with the one that works. Rebuild your project and the manifest file will be created properly. Your program will no longer crash when run on non vista boxes.