I just installed some ComponentOne software (which came for free with the VB.NET Resource Kit) and was quite amused by the terms of their EULA which specifically defines the term: Developed Legacy Software to mean:
... Software products that are not Developed Web Server Software, including, for example, stand-alone applications and applications accessed by a file server only.
So, essentially, according to ComponentOne (who, is obviously one of Microsoft’s favorite developer partners), if you’re not developing web software, you’re working in the past. Get with the program! [:-P]