Ahh... then you and I agree.

My response, then, was directed towards scenarios where I have seen the Red X be commandeered so that it either is disabled (clicking it effectively does nothing, from the end-user's perspective) or that clicking it generates a msgbox to the effect of "You must click the Cancel button to close this form" -- both of which I've always thought were less graceful than simply redirecting the functionality to the actual cancel button.