When someone downloads the software, the installer requires a license and product key in order to fully function. (If, for some reason, a Windows user with a refurbished computer can’t locate a recovery disc or a license and product key, Microsoft will sell them a new one.) The infringed item in this case was Windows OS software without a license or product key. It offered no evidence of the value of Windows software without a license or product key. Rather, the Government only offered evidence of the value of computer discs sold with Windows OS software coupled together with a license and product key.