How much money?
I'm not trying to be a pain, but if you want the best gaming system for Vista, gaming, and video editing then you're still going to need more specifics. I recently upgraded my system for about $450 and it runs Vista, plays my games and can be used to occasionally edit video just fine. But if you're a hardcore gamer you might spend $400 on the video card alone. If you're doing video editing all day long then you might want the fastest CPU you can get along with a massive amount of memory.
If you tell me that you have $300 to spend on a CPU and mainboard then you're going to get a vastly different answer than if you tell me that you've got $600 to spend on it. Value-oriented CPUs can be had for around $60 for an Athlon X2 3600+, but you could easily spend several hundred dollars for Intel's latest and greatest. Value-oriented mainboards start at about $60-$70 and run up to $90-$100. But if you're looking for more bang or more features you could easily spend $250 for the latest SLI monster.
You're asking for motherboard recommendations, but you haven't listed your requirements other than "value for the money". Do you want to run two video cards or just one? If you want two, do you want SLI or Crossfire? Do you need two PCIe x16 slots for your dual video solution or are you happy with two physical x16 slots that run at x8 in SLI/Crossfire mode? Do you need onboard gigabit LAN or is 10/100 enough? Do you need dual NICs? Do you need more than one PATA connector? Do you want RAID, or will two non-RAID SATA ports do it for you? If you want RAID then is RAID 0 or 1 enough, or do you need 5 and 10 as well? Integrated audio? Integrated video? HDCP compliant integrated video? Two memory slots? Four memory slots? DDR2 or DDR3? How much memory does it need to support, 4GB, 8GB, 16GB? Do you want 1333 MHz FSB support or will 1066 MHz FSB be enough? Do you want overclocking options? How many PCI slots? How many PCIe x4 slots? How about PCIe x1 slots? Do you prefer heatsinks/heatpipes of active cooling? What form factor do you need? Are there any brands that you want to stay away from? What color PCB do you want, green, brown, blue, black, red, purple (it makes a difference to some people)?
Anyone who thinks that they can make an accurate recommendation without first knowing your needs isn't likely to be much help.