As mentioned above, Windows Vista and Windows Server 2008 by default require authentication. But the security callback on the RPC interface has not been changed on the more recent platforms. Instead, the UAC and integrity level hardening work introduced with Vista is forcing the authentication requirement. The anonymous user connects with integrity level "Untrusted" while the named pipe requires at least a "Low" integrity level. Since "Untrusted" is lower than "Low" integrity level, the access check fails. Note that disabling the UAC prompt does not disable the integrity level access check. In other words, regardless of whether the UAC prompt is enabled or disabled, the integrity level check will be performed. The integrity level check will fail on Vista and Windows Server 2008 if the user connects anonymously. See
http://msdn.microsoft.com/en-us/library/bb625963.aspx for more information.
There is a non-default scenario where a non-domain-joined Windows Vista and Windows Server 2008 can be exploited anonymously. If the feature “Password Protected Sharing” is disabled, anonymous connections come in at “Medium” integrity level. Because "Medium" integrity level is a higher integrity level than "Low", the integrity level check will succeed. This would allow Windows Vista and Windows Server 2008 to be exploited anonymously. This feature could be disabled through Vista’s Network Sharing Center in the “Sharing and Discovery” section.