CRaven wrote:
Read the oem Licensing agreement - Installing a new motherboard
(except under centain warranty conditions) and proceeding to install
an already used/activated copy of Windows OEM is a breach of the OEM
license!

The upgrade of the motherboard is only a hardware upgrade and is not a new
pc. It would just require reactivation of the XP. As long as its not on
two pcs at the same time, the user can upgrade as many times as they like if
it is a standard OEM and not one which is tied to the PC.