There's one big reason why IE9 isn't available on XP, and it's commercial rather than technical. Microsoft know that businesses don't have many reasons to upgrade from XP (at least not before 2014), and they're trying to force them. I manage a few standardised XP desktops and it's going to take some work before we can upgrade them to Windows 7. If IE9/IE10 was available for XP then I'd have upgraded already.