Hmm, the following sounds like another +1 for Linux on the desktop.
"The first user of the software may reassign the license to another device one time. If you reassign the license, that other device becomes the "licensed device," reads the license for Windows Vista Home Basic, Home Premium, Ultimate, and Business. In other words, once a retail copy of Vista is installed on a PC, it can be moved to another system only once.
Source: TechWeb