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From eWeek, What Else Is New in SP2?:

Despite this perception, SP2 does include some new features and functionality outside the security purview. SP2 adds updated support for Wi-Fi and Bluetooth drivers, as well as a new Bluetooth networking client.

SP2 also includes Windows Media Player 9, which has been available to XP users only as a download until now.

For XP users who also are running IIS (Internet Information Services) to host their own Web sites, Microsoft is offering support for IIS version 5.1 as part of the SP2 bits. The company also is including an updated version of MDAC (Microsoft Data Access Components), a collection of technologies that provide access to information across heterogeneous data sources.

So, with .NET V2, there is also a HttpListener class that is dependant on http.sys that is included in XPSP2 (IIS5.1) and W2K3 Server (IIS6).