Microsoft does make it clear, system builders oem is ONLY for a newly built computer that is for resale. A new motherboard is considered a new computer.
In the past you can purchase any hardware with oem but that changed years ago.
Quote:
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f you are building a system for your personal use or installing an additional operating system in a virtual machine, you will need to purchase a full version of Windows 10, available in FPP. Windows 10, Windows 8.1, and Windows 7 system builder software does not permit personal use, and is intended only for preinstallation on customer systems that will be sold to end users.*
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http://www.microsoft.com/oem/en/lice...id=qBpUr_2iUxC