As the holiday shopping seasons approaches, computer manufacturers such as Dell, HP and Gateway were at one point worried about system sales slacking off this year as people opt to wait to buy their next machine until Windows Vista is released in early 2007. This was evidently a large enough concern, that Microsoft agreed to institute a coupon program for anyone who purchased a new PC within a certain time frame, allowing them to upgrade cheaply to Windows Vista.
Today, some of the details of the coupon program were announced by Microsoft. If you purchase a machine that is deemed "Vista Capable" from a select list of manufacturers between October 26th, 2006 and May 15th, 2007, you will be eligible to receive an "Express Upgrade" to Windows Vista. Details of how customers will receive the upgrade, and what costs may be incurred, are at the moment up to the individual PC manufacturers.
A similar program will be in place for Microsoft Office 2007 upgrades.