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> It's unclear to me why ...

Multiply 400 million (or whatever the current number is) by Microsoft's average profit per Windows 11 license sold.

400 million * 0 = 0

the upgrade is free

Not if the computer is not eligible and you have to buy a new computer that comes with Windows, and the computer manufacturer pays a license fee to Microsoft.

Yep. And if you click the 'parent' links a few times - that 400 million is the number of not-eligible-for-upgrade computers. How convenient for MS's bottom line, eh?

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