Actually MS can rest happy that I am buying the software and not pirating it.
I find it perfectly moral to install my software with a fresh install.
My interpretation of an upgrade license is that you need to own a previous version of Windows to upgrade to the latest version - So that you are paying a reduced cost to upgrade - like a trade-in. NOT THAT YOU HAVE TO INSTALL OVER A COPY OF THE SOFTWARE ...
That is the my point. I stand by my interpretation - In this case perfectly validated by a method MS saw fit to allow on their software.