Never heard that before. Where would there be a hardware issue?
Strollin is absolutely correct. In fact, this is something that we tend to assume "everybody knows". When you take a Windows install CD or DVD, and use it to install Windows on a PC, the installer app on the disk chooses exactly the right drivers, etc, for the hardware it finds on the PC. That is, the chips on the motherboard, including the CPU, the memory, disk, USB and display etc controllers (the "chipset"). So the installation is tailored exactly to the PC's hardware. If the version of Windows is "OEM" (Original Equipment Manufacturer), that is, it came with the the PC, then in addition there is a legal thing. You have a license to install and run Windows only on that PC, and no other. The installer will find unique serial numbers of the CPU, chipset, etc. Windows will be activated to run on that PC only. This also applies if you bought the PC with Windows already installed. Now, if you take that hard disk and put it in another, different PC, it might or might not work. If the PCs are absolutely identical (same CPU, same BIOS revision, same motherboard revision) it would probably boot but report a hardware mismatch and declare that Windows is not licensed. If the other PC was substantially different in hardware, Windows might boot but run like a stone dog, crash often, etc, or not even boot.
If the original version of Windows was a "full retail" disk, then you would still hit the licensing restriction as well as the hardware issues above.
Re the idea of restoring a Macrium image onto a second machine, same issues. If you had an OEM license, Microsoift aren't going to let you activate the second install, even if it works.