I get the impression that there is still a lot of misconception and misunderstanding as to Windows 8, Windows 8 Pro, store bought products and on line downloads.
To back up a moment, the $14 price is a promo to customers who had bought a new computer in mid 2012 that was loaded with Windows 7. My understanding is that the promo will continue into February 2013, then end. They were supposed to furnish proof of purchase and date. Some tried to game the system with computers as much as 2 years old. Some slipped through and some didn't. It was checkered. Somehow Microsoft began checking/verifying circumventing the potential buyer, possibly by accessing some information somewhere.
The $39.95 Microsoft download without disc didn't actually seem to be too clear. In the past couple of days I did apparently get some authoritative information that the download is supposed to be Windows 8 Pro.
Now to the matter of the definition of an upgrade, that too is semantics and loose interpretation. It can mean to upgrade from a previous version or SKU - if you will - for example from XP, or Vista, or Windows 7. And there is too the upgrade from Windows 8 that is pre-installed by the manufacturer. Manufacturers, at least HP, do not install Windows 8 Pro. They install the Windows 8 *( regular ). That version does not have Bitlocker encryption or media features.
When I initially went to Best Buy and talked to the sales person he said there were two versions of Windows 8. Regular would cost $139.95 and Windows 8 Pro was $69.95 but they didn't even carry the Win 8 regular in inventory. I couldn't understand it. What he failed to mention is that you can't buy Win 8 regular in a box in a store. The only way to get it is to buy a computer.
Now, after you have bought your computer with Win 8 OEM regular, and it is home, if you want to "upgrade" to Windows 8 Pro, you need to go back to the store and buy Windows 8 Pro upgrade. That upgrades Windows 8 regular to Windows 8 Pro. That's also $69.95. Costco was carrying both boxed but has now only the Windows 8 Pro complete and no longer carries the Win 8 reg to Win 8 Pro upgrade. Staples only stocks the Windows 8 Pro, NOT the Win 8 upgrade to Win 8 Pro. Either of those two cost $69.95 in most stores.
So when we speak of upgrade we may mean from XP, or Vista, or Win 7 or even Win 8. And upgrading from some ancestor in the family tree it may be a cousin, or an aunt or an uncle. XP and Vista as well as Win 7 had a variety of variations, basic starter, premium, ultimate, enterprise. So Windows 8 also has a variety of variations, except that now for the first time they have an electronic down load and some new capabilities wherein a mouse and keyboard can, or may, be eliminated and a touch feature can be used, i.e., your finger.
I have no idea at all as to how much HP pays Microsoft for each Windows 8 OEM that goes onto each computer. But for anyone who buys a new computer with Windows 8 OEM *( that's regular ), when, and/or if, they want to upgrade to Windows 8 Pro it will cost either $39.95 now for the download, of $69.95 from the store. And After the promo ends on January 31, 2013, the scuttlebutt is that it will jump to $199.99 for store bought Windows 8 Pro complete in a box with 2 discs, 32 bit and 64 bit.
After January 31, 2013 I haven't a clue as to how Microsoft will treat the upgrade from Windows 8 OEM regular to Windows 8 Pro, if it will even exist which it probably will...... however, conventional wisdom says it should be also $199.99.
The $14 deal to upgrade a recent computer with Win 7 to Win 8 Pro is also a question mark after February 2013.
There is also the question of where the $140 builders license price will go after the other promos end.
Maybe too - it is worth mentioning again that the $39.95 download will be whatever your computer has 32 bit or 64 bit but NOT both. Not that it may mean much. The store bought Win 8 Pro with both 32 bit and 64 bit discs can only be installed once. The other disc is neutralized and cannot be used. You can't get a second key code.
And there is a $10 to $13 charge to buy the WMC Windows Media Center " additional application" that allows connecting a TV. I have no clue as to what that price will become after the promos.
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I should also mention that I went to the link posted above - "How to clean install Windows 8 Pro" and I have a problem with the system requirements stated, particularly as they pertain to 1 GB Ram at 32 bits. What they don't tell you is that if you upgrade from XP on a computer that has 1 GB of RAM you are going to be one really unhappy person with an old jalopy that is worse than it was with XP. And if your monitor is marginal you will be dismal.