Be prepared to waste time 'proving' you bought a new PC
Tried to go for the upgrade offer for a W7 ultrabook purchased in August, 2012. Entered in the details including date the notebook was purchased and was told I didn't qualify (no explanation why). Was given 5 general reasons as to why my request was rejected but none applied. So I called Microsoft. First person I spoke with took all my information (again) and then told me he couldn't help me. He then gave me a support reference number and then connected me to another person in Electronic Software Distribution support. Was connected right through and spoke with a helpful lady who - took all my information again! She then asked for 3 minutes to review my 'situation' with her boss, came back and asked for 3 more minutes, came back and asked for 3 more minutes and then said that she'd be able to 'resolve' my problem (note the problem was mine!). Was promised a promo code within 24hrs but received it in 1hr which is nice. All in all, I wasted about 1hr on Microsoft's support attempting to prove to them that I qualified for their offer (notebook purchased in Canada, in August, 2012, new with W7 pre-installed). I was never given an explanation why it took Microsoft 3+people and an hour of time to validate I was entitled to their $15 promo.
Will give it a try and see what happens.
In fairness to MS, I received a call back from their support person 2 hours after opening the support incident to verify I had received a W8 upgrade promo code