I've been told by both Microsoft and Intel reps, that Win2K will make use of HT, but its not as optimized as XP is for it.
XP was coded with HT in mind, whereas 2k wasn't.
Basically 2K cant tell the difference between a physical cpu and a logical one, so it thinks a HT P4 is two physical cpu's.
This affects licensing more, as a 2000 server with a 4 cpu license and 4 HT xeon cpu's would only use the 4 physical cpu's.
Whereas the same 4 cpu license on 2003 server would use the 4 physical cpu's and the 4 HT logical ones.
2K pro (2 cpu license) will see a HT P4 as two physical cpu's, and will work happily with it.
Back to the question, you wont find any difference between 2K an XP home for what you want to do with it, so I'd save my money and stick with 2K.
If its all working well and good then why change it?