Ok here's how this works. Microsoft is promoting Windows 7 and has create a site called section 7. If you are one of the first to sign up on the site, they send you an email code that can be redeemed for 2 free concert tickets at a live nation show.
Note: The site has been getting hammered so if it looks funny, just refresh. I guess a lot of people are trying to get free concert tickets. Go figure ;)