I’d be happy to buy a new machine with a legal set of XP on it.
Of course, the likelihood that XP will recognize the hardware on a new machine is very low — and the drivers for new devices simply don’t exist for XP. So it’s an uphill climb.
Recently purchased a Dell Optiplex 760 with Win XP Pro-32 SP3 pre-installed. Refurbished, it has Intel Core 2 Duo E8400 @3.00GHz, 4.00GB Dual-Channel DDR2 @ 399MHz (6-6-6-18) on a Dell motherboard
It replaced a system I built in 2003(?) using an Intel PERL motherboard as a dual-boot XP & Linux machine. It finally became unstable.
Happy so far. Applied all available MS updates. Still use serial interface for my external modem (lightning fuse!). I have custom DOS-based software that will not run in XP mode under Win7, or other emulators, despite months of work and I’m getting too old to dis-assemble code.
Replying - while traveling - from Win 7 Pro-64 laptop so can’t provide source. A web search will find it for you.