In Pictures: 9 reasons users won’t ditch Windows X...
The company hasn't offered strong incentives to encourage people to drop XP, such as direct discounts for those who own a valid XP license key to buy a Windows 8.1 (or Windows 7) license. But they are currently offering $100 off a new Windows 8.1 device when you buy one at their bricks-'n'-mortar Microsoft Stores or from MicrosoftStore.com, but you'll have to spend at least $599. But you can buy a new, low-end Windows 8.1 notebook or tablet for less than $300, without the discount, if you shop around."
In Pictures: 9 reasons users won’t ditch Windows XP