According to Information Week,Microsoft is planning an upgrade program for the people who purchase new PCs this holiday season. The upgrade coupons will either be free or provide discounted pricing:

Customers who buy systems running Windows XP Home Edition can upgrade to Vista Home Basic Edition for a flat $49 fee and to the higher-end Windows Vista Home Premium Edition for a cost of $79.

The Windows Vista Technology Upgrade Program runs from Oct. 26, 2006, through March 15, 2007. Distributors are expected to have the new SKUs in house for system builders by Oct. 15. Microsoft has not officially announced the coupon program, but mentioned that it is currently working with its partners on a plan for such an offer.

This news article was written on October 5, 2006, quoting Information Week.