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You can install Vista, but you can't activate it. If I remember correctly, you can actually skip entering a serial number during the install phase.
Your original computer that it was activated on will continue working, but the new computer will probably stop working after the 30 day activation grace period is up.
EDIT: Only a VLK will allow the same serial number on multiple computers. This is usually for environments such as corporate customers who have to roll out the same image to multiple workstations.
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