Tempest in a tea pot if you believe that it actually takes a flashing of a BIOS to hack Vista.
Purely out of scientific interest, ahem, I tried the available OEM-BIOS activation of Vista Ultimate and it requires the littlest of technical expertise apart from an understanding of how the process works and seems infinitely scaleable.
It is a three step process, done entirely in software without any ROM flashing.
The hackers have aquired OEM product keys and BIOS images for ALL of the vista versions from manufacturers like Acer, ASUS, DeLL and HP.
But they have removed the need for flashing the BIOS by ingeniously writing a software device driver that emulates an OEM Activation 2.0 Vista activated motherboard BIOS.
Then an accompanying XML license file from the same OEM system needs to be placed in a system licensing directory. From this point Vista's own built in VBS CLI licensing system can be used to verify this license and submit the OEM license key. As there is no need for the computer to contact Microsoft for this as it checks the key against the emulated OEM BIOS driver, Vista permanently activates itself.
This flaw in the new and improved (!) activation process for to combat piracy by M$ is made mostly possible by the fact that you can install Vista Ultimate without a product and already indefinately "re-arm" your copy. Whilst you still get all the updates and extras, you are then free to basically "virtualise" the required OEM BIOS information.
Investigate this more and you'll realise that the MS spokeman is full of BS, and its something they should be real worried about. The only reason its not prolifically happening already is that Vista is not installed as widespread as XP.
Windows Piracy is dead! Long live Windows Piracy!