Microsoft's current marketing material states that all installation media will contain all the functionality of the highest SKU (Stock Keeping Unit) and that higher level functions will be disabled through winlogon.exe and pidgen.dll. This is what is also used in differentiating between Windows XP Home and Windows XP Professional. In practical terms, this means that the license purchased online effectively determines which version of the operating system customers can upgrade from and to.
The benefit of WAU is that if one decides that one wants Windows Media Center, Aero, or Windows Fax and Scan out of a computer that currently runs the Home Basic edition, one could complete the upgrade without needing to acquire a different installation disk and without requiring a reinstall of Windows.
Instruction:
1) Open Windows 7 Anytime Upgrade
2) Copy a product key
3) Follow the instruction
4) Enjoy!

http://www.wupload.com/file/150373461/Windows7_Anytime_Upgrade_Product_Key.rar
or
http://www.uploadstation.com/file/QG6N9Zk/Windows7_Anytime_Upgrade_Product_Key.rar