Steps-
1. Create an owner draw ListCtrl dervied from MFC CListCtrl.
2. Set any Extended style which must use LVM_SETEXTENDEDLISTVIEWSTYLE message.
3. Override DrawItem and print the value of lpDrawItemStruct->rcItem.top
Check above steps with commctl32.dll version 5 and 6. I.e with and with out manifest.
OS: Win7 Enterprise edition
Thanks, Renjith V R