The System Idle Process is what the computer runs when there's nothing more important to do, in other words, when it's Idle. Computers have to execute machine instructions constantly, the way sharks have to (or were believed to have to) constantly swim to keep water passing over their gills. When a computer stops executing machine instructions, it's stopped dead. Period.
In other words, when the computer's really working, the SIP uses very little of the CPU. (SIP time doesn't show in the CPU Usage total, by the way, or in the little green box or the CPU Usage History on the Performance tab of Task Manager.)
By the way, to see the System Idle Process in Vista's Task Manager do this:
1. Click the Show processes from all users button.
2. Pass through the UAC checkpoint.
3. Check the Show processes from all users checkbox. (Redundant, ain't it?)
Hope that helps.