Without any Install Media or COA is just that $40.00 going to Microsoft for nothing that is likely to be usable when it's needed if it ever is.
The above article plainly says the $40.00 License is for a Download not any Install Media and as 8 Beta uses a 5 or so MEG Download which you run from your existing OS to download and Install 8, mostly without the need to enter a Product Key I would imagine that if you ever wanted to install the $40.00 License you would lack the means to actually load it.
Personally I see most people who avail themselves of this Upgrade as either Installing the OS Immediately or they are just Donating $40.00 to Microsoft because they Microsoft are Poor and need the Money much more than the people buying the Licenses.
It will also allow Microsoft to boast just how many Licenses for 8 that they have sold which will give the impression that it is being adopted faster than it actually is.
Keep Up with TechRepublic