Task Manager in Windows Vista runs in non-elevated mode by default, showing only those processes running under the current user context. To be able to terminate or manage a process running under the system context or other user accounts, and to logoff another user account, you need to elevate Task Manager by clicking the Show processes from all users button in the Processes tab.
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Alternately, you can create a desktop shortcut to Taskmgr.exe, right-click on the shortcut and click Run as administrator. This wouldn’t help if you use CTRL + SHIFT + ESC method to launch Task Manager.
Start Task Manager in Elevated Mode by Default
I’ve just found a way to start Task Manager in elevated mode by default when using the CTRL+SHIFT+ESC keystroke or when running Taskmgr.exe directly. The trick is to set the Debugger registry value for Taskmgr.exe, pointing to a VBScript which starts Task Manager elevated. Here are the instructions.
1. Explore the C:\Windows\System32 folder
2. Make a copy of Taskmgr.exe and name the copy as Taskmgr2.exe
3. Download taskmgr-elev.zip and unzip the contents to a folder
4. Move the file taskmgr.vbs to C:\Windows folder
5. Double-click taskmgr-elev.reg to run it
Press CTRL + SHIFT + ESC, or type Taskmgr.exe in Start Orb to Task Manager. It should now show the User Account Control elevation dialog. Click Continue so that Task Manager runs as administrator (elevated). And when you run Task Manager from a standard user account, it should prompt for administrator credentials.
If you find the UAC prompt annoying, then have a look at the Norton UAC Tool (a Vista UAC replacement), which is in Beta as of this writing. (The standard Beta software Disclaimer applies; Use Beta Software at your own risk!). Norton UAC Tool offers the Don’t ask me again feature, so that the UAC prompt is not displayed when you start Task Manager next time onwards.

More Information
The Registry fix above sets taskmgr.vbs as the Debugger for Taskmgr.exe process, by writing to the following key:
Starting Task Manager will now invoke the script file taskmgr.vbs, which then launches Taskmgr2.exe elevated. To reverse the changes, run the Undo.reg file, and then manually delete taskmgr.vbs from the Windows directory.
The excellent Process Explorer utility uses the same technique to replace Task Manager.
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Hell Yeah… Thanks for this. Works great in Windows 7 As well
Awesome, very helpful!!!