[There's a reason that Yoda is the unofficial mascot of SBS.  Size indeed matters not.] Windows 7 Ultimate migration path to Windows 8 - THE OFFICIAL BLOG OF THE SBS DIVA
Mon, Aug 20 2012 22:44 bradley

Windows 7 Ultimate migration path to Windows 8

http://social.microsoft.com/Forums/en-US/partnerwinclientwin8/thread/2e49dd8d-85ee-4a51-9c93-34e41e5c09e1

According to your description, I understand that you would like to know how to proceed migration from Windows 7 Ultimate to Windows 8. If there has been any misunderstanding, please feel free to let me know.

You are right that it’s not supported to upgrade Windows 7 Ultimate to Windows 8 Enterprise (http://technet.microsoft.com/en-us/library/jj203353.aspx). Hence, clean install will be the only option for the current upgrade path. Considering the data migration when trying to upgrading Windows 7 Ultimate to Windows 8 Enterprise, we have two different ways as below:

• For standalone user.
• For domain (Small Business) user.

For standalone user, easy transfer will be the effective way to help migrate the following material:

 Files and folders including photos, music, videos, documents, email messages and contacts
 User accounts and user account settings
 Application configuration data files and settings
 Several Windows configuration settings stored in the registry

For domain (Small Business) user, we could use either MDT/Powershell to migrate data.

(I wonder if one can use the cversion.ini trick?  See  http://www.howtogeek.com/howto/3075/how-to-upgrade-the-windows-7-rc-to-rtm/ for it working going from Win7 rc to RTM)

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# re: Windows 7 Ultimate migration path to Windows 8

Tuesday, August 21, 2012 4:00 PM by Paul Crosbie

I wonder if the registry trick that lets you upgrade Win7 Pro to Win7 Ent will work.