As mentioned in the article, the PCDecrapifier is a really nice bit of (free) software -- I run it on all new Windows PCs (if I don't just format and rebuild from scratch). And the name is brilliant :)
I'll second the recommendation, but remember if you are using it in a corporate environment you should buy a license. I think it is only $25. Support the developer!
It's a solution that works for some people - but probably not my mom.
When one considers setting up Live services as part of what Microsoft is offering, it's not a bad deal. Hell, 99 bucks would be a better use of my time walking her through the process.