I don't have a list but these are the netbooks that I know of that come with Windows XP on them:
HP Mini 311
HP Mini 210
HP Mini 210 HD
Dell Mini 10
Dell Mini 10v
And all of the netbooks listed
here. It seems that Windows XP is still the default OS for netbooks. Kind of surprising since Microsoft spent so much time developing Windows 7 (Home Premium and above) so that it could run nicely on capable (ie 16GB SSD, 1GB RAM, Atom N510 and higher) netbooks.
What is really surprising is that the HP Mini 210 (which has newer hardware from Intel) comes default with Windows XP and they care charging $30 to upgrade to Windows 7 starter (which is worthless). I thought the whole ushering in of the new Intel hardware would bring the death of Windows XP and Windows 7 starter on netbooks. At least Asus has things right by putting Windows 7 Home Premium on their netbooks.