Microsoft imposes Vista tax on Mac and Linux virtualization
Computer users wanting to run Vista on Mac OS or Linux will have to buy an expensive version of Vista if they want to legally install it on their systems using virtualization technology.*
The end-user license agreement for the cheaper versions of Vista (Home Basic and Home Premium) explicitly forbids the use of those versions on virtual machines (eg a Mac pretending to be PCs):
“You may not use the software installed on the licensed device within a virtual (or otherwise emulated) hardware system,” the end user license agreement states.
However, the more expensive Vista Enterprise and Ultimate Editions, can be installed on a virtual machine. From the end user license agreement:
“You may use the software installed on the licensed device within a virtual (or otherwise emulated) hardware system on the licensed device. If you do so, you may not play or access content or use applications protected by any Microsoft digital, information or enterprise rights management technology or other Microsoft rights management services or use BitLocker. We advise against playing or accessing content or using applications protected by other digital, information or enterprise rights management technology or other rights management services or using full volume disk drive encryption.”
Source: Vista.Blorge.com