Depends,
If you get OEM and at a later date you want to upgrade the motherboard you will have to purchase another copy of Windows 7 OEM (this is a piece of blatant profiteering that M$ have been quite fond of for a while, now dropped in Windows 8 though). There is also no technical support from Microsoft on OEM Licenses.
This restriction does not apply to retail and you are free to upgrade your PC or move it to another PC (as long as the previous installation is removed) without paying M$ an upgrade tax.