Japanese manufacturer Toshiba has managed to arm-twist Microsoft in order to get the permission to launch its new laptop with recovery DVDs for both Vista and XP.
In what looks to be a move many desktop/laptop manufacturers may emulate shortly, Toshiba will allow its customer to downgrade their machine if they want to.
Microsoft always has had this option - downgrading - spelt out on its website but this has rarely been marketed since moving backward has never been a way of capturing new customers.
The laptop is targeted at a Business audience which might explain why the other recovery DVD only contains Windows XP Pro.
Downgrading an operating system allows a company to remain homogeneous platform-wise and decrease the total cost of ownership. It also ensures maximum stability and compatibility with existing equipment and software.
It will be interesting to see whether the operating systems actually share the same serial/license although it is almost a certainty that you won't be able to install either OS on another computer.