A question that was posed to me at the recent VBUG EVO Launch event was do Parental Controls have to be enabled in order to get the Activity Log reports? I have looked into this further and played with my installation of Vista RC1 and have found that yes Parental Controls need to be enabled to track the Users' activity on the machine. This can be turned off but by default when Parental Controls are enabled on a user, so are the activity logs. The actvitity logs can also only monitor standard users they cannot be used to monitor Administrator Accounts.

FOr more information check out the section on Parental Controls in MSDN Library.