• Actually in Windows 2008 it has changed a bit.

    As per Technet

    In Windows Server 2008, you can create multiple DTCs in a failover cluster using the following steps:

    1. Create multiple cluster groups in the failover cluster.

    2. Create a clustered MS DTC resource for each group.

    Here is the full link for it

    http://technet.microsoft.com/en-us/library/cc730992%28WS.10%29.aspx

    -Roy