If the thesis is correct that this pent up demand will seek computers with XP, then certainly purchasers will chase exempt low-cost PCs and netbooks. But that's a trend that's largely been ongoing, along with the attendant rise in Linux as an offered operating system.
What's interesting is that the same pent up demand, will also largely boost the whole used PC sales and service ecosystem. The computer repair firm Rescuecom, for example, is a company which has resold XP-based PCs. Those genuine Windows XP certificates of authenticity (COA) could become a new form of currency. It's worth having a look at opportunities in this space. Microsoft has indirectly created an interesting "grey market" for some time to come.
Disclosure: no positions