"Or in other words "we need some cheap testers" ?"
No, when you tell people that they can upgrade for an entire year, it's not because you're looking for testers.
Based on the little bits I've seen of it, my bets are that Microsoft wants to get as many consumers to W10 ASAP in order to push the Windows Phone connections. If they throw in "free trial subscriptions" to Office 365, that can also be their hook to try to "upgrade" people using older versions of Office as well. MS may finally simply be turning Windows into the "free" core to increase sales of subscription-based items over the long term.