The first computer I used had Windows 3.1, so I'm not sure if I "grew up with" XP.... but no, it looks super dated to me. The icons are OK, the rest of Luna is fairly ugly.

There might be something to your theory, though - I think the Windows 2000 design still looks pretty good, although the colour palette is broadly too dark and saturated by modern standards. Perhaps we just get attached to the systems we remember liking.