This is a simple offer.  Download the upgrade assistant from Microsoft, run the tool, purchase the license for a shockingly low price and get the benefits of Windows 8.  Even if you think you might not use it for a year, you can burn the ISO so it is ready.  All indications are that the price will increase once this offer expires.

So, what is the processes?

1. Go to the web site - http://windows.microsoft.com/en-GB/windows/buy (UK) or http://windows.microsoft.com/en-us/windows/buy (US)
2. Press the Download link - Download Pro for £24.99 ERP (UK) or Download Pro for $39.99 ERP (US) ) - note the link is the same for any country for the assistant.
3. Run the assistant and fill in the details, including the purchase options

There is also one other thing you may wish to consider.  Getting the currently free Media Center Pack.  This is also very simple, go to http://windows.microsoft.com/en-gb/windows-8/feature-packs (UK) http://windows.microsoft.com/en-US/windows-8/feature-packs (US), enter your e-mail address and get a free key e-mailed to you.

This is so simple, it has to be worth doing and much cheaper than purchasing full price from February!  The nice thing is that you can download an ISO, or do an “online” upgrade and you get the PID, so installing from the ISO later is simple.

For the PC to be able to run Windows 8, the upgrade assistant will guide you, plus all the usual T’s and C’s can be found on the Microsoft pages.

ttfn

David