Can windows vista be loaded on another computer from a factory dell restore cd?

My cousin has a restore cd that came with her dell desktop.. can it be used to install windows on another computer running ubuntu (like a dual boot)

Can windows vista be loaded on another computer from a factory dell restore cd?pop up blocker

No. The processor serial numbers need to match.

Besides that's ILLEGAL.

Can windows vista be loaded on another computer from a factory dell restore cd?systemworks

I don't believe it can. Even if it could, according to MS it would be illegal to do so!
Short answer

No

Sorry.
OEM CD's can usually only be installed on matching hardware.

Besides, it's illegal.
No, it will never work because they CD is tied to the hardware. If you ever get to install the OS successfully you will be asked for a serial no.
For a start the recovery cd will try to load the wrong drivers. Second it will refuse to load when it sees the wrong pc. Third even if you use an ordinary Vista OS disk that has been loaded on a previous machine it's activation key will be disabled, leaving a dead computer after 14 days, and preventing further use of the cd to recover problems on the original machine. Also you can not load Windows systems onto a machine with Linux as dual boot, for this you need to load Windows first, then Linux, as Windows does not recognise the original Linux file systems.