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This is not quite right
In the Dell CD case the 2003 license is for a upgrade - the original 2002 PPC license is intact, not replaced.
Even a 2003 license should be good for 2002 because it's impossible to install more than one OS at a time. Usually, as long as MS gets their money, they don't care too much how you use the license, within policy limits. Important is a license for each copy installed.
Microsoft sells (& I buy) downgrade licenses - specifically for Office 2000 and in the future, Windows 2000.
Today, if you want a copy Office 2000 and probably cannot buy it off of the shelf, you buy a Office XP license (same flavor - Standard, Pro, etc) and have Microsoft issue a Key# that can be used with 'your' retail copy of the Office 2000 CD.
Microsoft announced, months ago, that this will apply to Windows 2000 after it is no longer produced. It is officially called a Downgrade License by Microsoft. Licenses are sold in quantities as small as 1 License, to any number.
Why would someone want to do this?
Lot's of reasons - three key ones are below
1. Compatibility with proprietary & commercial software that cost a lot of money. Eliminated many of the SW engineer bugs.
2. More mature software updates available
3. To keep all employees on the same version of SW, rather than a hodge-podge with increased support issues & costs.
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