Smart UAC Replacement 1.0

I just discovered a program called "Smart UAC Replacement 1.0". It's supposed to, well, replace regular dumb UAC. I haven't tested it yet and I don't know if it has anything to do with the true UAC mechanism in Vista. FWIW it claims to also work with XP and Windows 2000. I'd be interested to know what others think about this (once you get over the revulsion and disgust <g>) Here comes the link: