Nope, you'd end up with a non-functioning XP system. Part of me thinks it should be possible to change the letter, reboot into Ubuntu, edit the XP registry and boot files and then reboot into XP and have it work but realistically, I know there will be some other setting hidden somewhere that would prevent that or, worse, cause it to fall over horribily some months from now.
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Nope, you'd end up with a non-functioning XP system. Part of me thinks it should be possible to change the letter, reboot into Ubuntu, edit the XP registry and boot files and then reboot into XP and have it work but realistically, I know there will be some other setting hidden somewhere that would prevent that or, worse, cause it to fall over horribily some months from now.