Microsoft launched a beta version of an SDK for Kinect. Which aims to motivate people to develop crazy kinect-based applications for PC under Windows (Check ouy ROS for the OpenSource version. ).
The good news is that, recently, Trevor Taylor (Program Manager in the Microsoft Robotics Group and co-author of the book "Professional Microsoft Robotics Developer Studio") confirmed me in the forum of MRDS that the guys at Microsoft are working on providing a simulated version of Kinect for Robotics Developer Studio.
In my humble opinion, I believe that it will be a major contribution to the robotics community as you will be able to easily run very advanced experiments in a completely simulated environment!
Trevor promised that it will be ready soon so, get ready!