microsoft windows server license to a new server + MS SQL Server

We have Microsoft Windows Server 2003 R2 and SQL Server 2005 on a hardware Dell server.
Our server licenses are for the processors, but we have dozens of CALs for connected users for both Windows and SQL Server. We were told that the Windows CALs can be used with Windows Server 2008, but anything newer would require all new CALs. We were told that our SQL Server CALs can only be used with MS SQL Server 2005.

Is it possible to move the installations of Windows Server and SQL Server to new hardware and keep the CALs (which are very expensive)?

We were told when we bought Windows Server 2003 that we could upgrade to 2008 for free.

What is the cheapest thing to do that would work as expected?
If this can be done, is it best to find processor licenses for each and install from disk, or can something like Acronis be used without problems, or would Microsoft allow new keys perhaps to be used on the new hardware?

THANKS!
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machine_runAsked:
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Neil RussellTechnical Development LeadCommented:
As this is on phyical hardware we have to ask the question, is it an OEM install of windows? Is the COA sticker on the server side still and is it OEM ?
IF your server 2003 is OEM then you have no legal right to transfer it to a new server, physical or virtual.
To the best of my knowledge there is no program that grants the right to use Windows 2003 server CALs with Server 2008.

"Version numbers matter: Just like the Server products that CALs are associated with, they have version numbers. For instance, for Windows Server 2003, there is a Windows Server 2003 license and there are Windows Server 2003 CALs. The version number of the CALs being used to access the server software must be the same or higher than the version of the Server software running. As an example, once Windows Server 2008 is released, if you were to purchase a license of Windows Server 2008 to replace your Windows Server 2003 (or if you had Software Assurance on your Windows Server license and received the 2008 version through your upgrade protection) and install that in your company, your Windows Server 2003 CALs would no longer have rights to access the server running Windows Server 2008, since the 2008 version is newer than the 2003 version. As such, you would need Windows Server 2008 CALs to access the Windows Server 2008 server software. Again, if you have Software Assurance for your Windows Server 2003 CALs when Windows Server 2008 is released, then you would receive rights to Windows Server 2008 CALs through the upgrade protection included in the Software Assurance. Note: You can purchase newer CALs to access older server versions. For instance, a Windows Server 2008 CAL can be used to access a Windows 2003 server since the CAL version is newer than the Server version."

Source: http://blogs.msdn.com/b/mssmallbiz/archive/2007/11/06/5942350.aspx
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Brendt HessSenior DBACommented:
One addition to Neilsr's good comment: Check your actual comment. Exceptions and provisions frequently modify the flat terms discussed in comments like the above.  One example is a purchase of a product near to a known release date of the later version of the product.  Microsoft has, in other cases that I know of, added contract provisions in this situation that provided for a less expensive upgrade path in cases like this.  No matter what the general rule is, a provision in your contract, or a brak provided to you via a reseller program from Microsoft may modify the general case.

In a business context, the provisions of the contract control.  No provision about something, then the general rules apply.
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machine_runAuthor Commented:
Many Thanks !!!!!!
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Windows Server 2003

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