The licensing requirements for Windows Vista seem to me to be quite awkward for web and software developers on a budget - particularly for those who don't actually want to run the operating system as their development platform.
As with XP, the OEM license for Vista (which is the relatively affordable type you buy with a new PC, or from a PC wholesaler) will only allow one transfer of the license from one machine to another. Perhaps this isn't too bad if you use Vista as your main Operating System.
