Has Windows Central vetted this? Last year, Windows Central posted a similar note for Windows at the same price (way below what MS sells them for, so I believe this must be the same -- there is no way a legit license is available this cheap), turned out they were pirated illegal licenses that didn't work. I applied the license to upgrade a Windows 11 Home -> Pro, which then reported it had an invalid license. After hours on the phone with MS and HP, I eventually had to pay full price to MS to buy a Pro license (in addition to the wasted $39.99 the fraudulent seller), because there's no way to revert back to an old Home license.
Of course, if this is a valid license, then it's a great price and worth buying. Just that past experience says these are a scam, however valid they may look. If the price is below what MS sells it for, how can it be a real offer?