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A huge part of those 40 million are probably people who just bought Windows 8 because it's being sold at extreme discounts for a limited time. Hell, even I'm considering buying a Windows 8 copy before it gets expensive. And that despite the fact that I haven't used Windows a single time during the last 8 years and don't intend on changing that.

A comparison of the profits from selling the licenses would be more informative than the total number of licenses sold.