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After just a year or two of use, a Windows machine gets so gummed up with spyware, viruses and other nasty stuff that it seems malicious to ask anybody for money for the thing.
That's right. Just throw it out. Don't format the disk. Don't reinstall the OS. Really, I'd expect more nous, even from an Apple user.
How many times have I heard people say that their kids "downloaded some porn" which "used up all teh memory" and "makes the computer slow" so they "had to buy a new computer" even though it was barely a year old. I've got a few decent PCs for free that way, so I just can't buy into the "Macs are cheaper" argument.
Yes, I know a Benz is cheaper than a Ford if you buy new and upgrade regularly, but my Ford cost me $650. Plus spare parts are cheap and plentiful!