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Is there any chance that you direct me to a forum/page that tells me how to do it? It seems a bit complicated.
 

No. He can legally upgrade the Dell computer but since there is no Windows installed on the Mac he is not legally allowed to install it using an upgrade. He has to go through some nasty hoops to get an upgrade installed and I would not recommend it.
 
Is there any chance that you direct me to a forum/page that tells me how to do it? It seems a bit complicated.

THIS one is good. I suggest method #2 - the registry "hack." All that it does it make Windows forget that you booted from the disk to install it rather than click "Upgrade" while you were already booted into Windows. It's a quick fix.
 
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