Funny you should ask that!
Just a month ago I had the same question, phoned up and down the Apple phone tree, until someone in the Apple org asked me to scan it, and send her a copy. Keep in mind that when you buy your computer, it comes pre-loaded with a lot of software.
Here is her reply:
**Snip
These software coupons are for you to keep as a proof of purchase for the software you already have. In the event that we release a software update, it may require that you send in your proof of purchase to qualify for the program. These coupons can then be used and accepted as valid proof of purchase for the software you have. These coupons do no have any monetary value, nor do they provide any discounts for any products. The purpose of the coupons is to provide you with multiple copies of your proof of purchase should a software update be released. For information on software releases, please visit www.apple.ca/software regularly.
**Snip
So far, Apple has never charged for minor upgrades. It's lawyerese to cover themselves for the eventuality when they decide to do just that. Computers often sit on the shelf for a long time (6 months is an eternity in software), and customers might be upset (I would) when they discover that firing up their machine for the first time they discover that their system software or iLife component is out of date and they are asked to upgrade AND pay. Hence the coupons.
A minor upgrade is the third place, e. g. system 10.3.1 to system 10.3.2, and so far, it's been free.
A major upgrade is the second place, e.g. from system 10.3.x to 10.4.x, and here everyone pays, coupon or not!
Hope this helps,
Klaus
iBook G4 Mac OS X (10.4.4)