If YOU are acting as a system builder there does not have to be a computer sold with. Like I said earlier, I am not here to dispute the legality of who can sell these. I admit this is a grey area but the fact is you will have a legitimate copy of windows on your system that is completely legit in Microsoft's eyes. I have sold 100's without a problem. I have them and I would like to sell them. If you want one PM me if not that's cool.
Are you a Microsoft Reseller? I'd like to see your paperwork on that.