I have 10 PC’s from a Business that had a fire. The PCs have extensive heat, smoke and water damage. These PCs will never run again and have XP Pro COAs. The PC’s originally had an OEM version of XP Home and were upgraded to XP Pro (needed to join a domain). The XP Pro upgrade was a retail version. I know that OEM COAs can not be transferred but I think the XP Pro retail license can be transferred to another computer. If the experts on the forum agree this can be done I can PM you a COA key from work tomorrow.
Transfer to Third Party. The initial user of the Product may make a one-time transfer of the Product to another end user. The transfer has to include all component parts, media, printed materials, this EULA, and if applicable, the Certificate of Authenticity. The transfer may not be an indirect transfer, such as a consignment. Prior to the transfer, the end user receiving the transferred Product must agree to all the EULA terms.