Please see the most recent updates in the "Where did the .com name go?" thread. Posts number 16 and 17.
If you are enrolled in college, you may be able to get a copy for $30!

Those looking to take the OEM route for a cheap upgrade must consider a handful of downsides. First, the install will wipe out any data on your hard drive, unlike the Upgrade edition, so its important you back your data up beforehand. Also, you are not permitted to transfer the license from one machine to another. Microsoft also offers no support for its OEM licenses, so be prepared to be scouring online resources if you have problems.
Hey All,
We seem to always focus on money. Why? Of far greater concern to me is the inability to transfer a license from one computer to another - that is no transferring from one motherboard/CPU to another correct? What does this do to your ability to upgrade the fundamental processing power of your computer WITHOUT the expense of another OS?
-Ed-