Thing is once the year is up, you'll loose the free upgrade option. I'd take the upgrade option so that you reserve your free Win10 key, and decide later on if you want to make the actual upgrade.
I've upgraded every machine I come into contact with, and everyone is pleased with the Win10 upgrade, plus Microsoft is going to use Win10 as the platform for all windows versions from here on out. Rather than selling a new operating system, your computer would upgrade through windows update process.
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