Lenovo

Unlike many of the other PC makers, Lenovo lays a little salesman shtick on its upgrade order page, saying, "If you've read the solid reviews about Windows 7, you may be tempted to delay your new PC purchase until it launches. But there's no need to wait; Lenovo will mail you a FREE license upgrade to Windows 7."

Clicking the Request Upgrade button takes us to a skinned version of the same Mentor Media fulfillment process as Acer and Gateway.

Here's the upgrade page: http://www.lenovo.com/us/en/windows7