As their expert witness at the sentencing, prosecutors called a Microsoft program manager from Ireland to explain to the judge how the discs worked and their value. Jonathan McGloin testified that Microsoft licensed Windows to computer manufacturers such as Dell and also licensed them to make restore or recovery discs to be included with the new computers. McGloin also testified that Microsoft charges computer refurbishers about $25 for a new license and copy of the software but didn't differentiate that from what was done by Lundgren, who was not making a new copy of the software and intended his restore discs only for computers that were already licensed.
Source: Los Angeles Times February 15, 2018 21:11 UTC