VMWare is indeed imo too better than VPC but it doesn't answer the question.
- The download link with a MOSS 2007 VM is no longer available
- A recent (last couple of months) thread in a pre-SP 2010 forum gave lots of alternative ideas so please search the forums for that thread.
- Normal MOSS 2007 installation files are copyright Microsoft (as they are part of a product that costs money) and can't therefore be used in the way you say that you want to use them
- WSS 3.0 (including WSS 3.0 SP2) is a free download and can easily be installed on a VM if all you want is basic functionality.
P.S. Please do not swear in your posts.
SP 2010 "FAQ" (mainly useful links):
http://wssv4faq.mindsharp.com/default.aspx
WSS3/MOSS FAQ (FAQ and Links)
http://wssv3faq.mindsharp.com/default.aspx
Both also have links to extensive book lists and to (free) on-line chapters