I'm pretty sure it works like this:
You buy the computer with Vista Home Premium, but if you want to downgrade to XP. The only way the OEM can get a copy of Windows XP is with Windows Vista Ultimate which has a clause offering Windows XP if you don't like Vista Ultimate. So that extra charge to downgrade is actually upgrading you to Ultimate which then allows you to downgrade to XP.
As Microsoft have stated, they make no money out of this.





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