One easy way for customers to make sure that they’ll be able to make the jump seamlessly to Windows 8 in 2012 without paying a single cent to license the operating system is to subscribe to Windows Intune.

Windows Intune is Microsoft’s Cloud-based PC management and security offering, which offers upgrade benefits as part of a comprehensive collection of services for just $11 per computer per month.

The first version of Intune went live earlier this year, and Microsoft is cooking the second release, which is in Beta development state at this point in time.
Windows 8 Upgrades and Downgrades Part of Windows Intune 2012 - Softpedia