That's not necessarily true. I downloaded W10 and burned it to disk (and USB) from an old W7 laptop. Then I built a whole new desktop and clean installed W10 onto it. I typed in the key from the old laptop and it activated fine.
Of course, I have no plans on ever using that old laptop anymore. Dunno what would happen if I tried to fire it up. But I believe I chanced upon the sole exception to the rule.
Apparently, W10 did not compare old hardware hash #s when upgrading. So you could port the OS to any machine you wanted when doing a clean install.