This is also only partially true: Windows will not pass activation automatically, but reactivation can be done by phone. All you have to say is you had to change out the motherboard due to failure. Acting as an OEM means you also have the authority to judge that.
You can do that, but you aren't supposed to, unless it is true of course.

A failure is a failure, it doesn't matter that you are acting as the OEM, if the motherboard hasn't actually failed, then you aren't supposed to re-activate on a different board.
Now comes the vague part: several OEMs have their own sets of rules when it comes to reactivation, and that text can be quite confusing for a "single person OEM" like myself. It actually means that the rules applied by Microsoft can be tightened by the OEM so that when you change out (say) a HDD on (say) a Dell, it will whine about reactivation, whereas according to pure Microsoft rules, this wouldn't be necessary.
That isn't true at all. OEMs can not change how strict the activation process is. Any re-activation requirement has been triggered by Microsoft, and Microsoft's rules, not the OEMs.
However, I can certainly see why this behavior might give you the impression that because a computer comes from OEMs it has stricter rules. The main reason is how Microsoft handles hardware changes. When Windows is first installed it takes a snapshot of the hardware. Once there are a certain number of hardware changes(I don't know how many exactly), it forces a re-activation. Now, with the OEMs, they tend to use a standard install image across multiple different hardware models. What this means is that the OEM has already made a large number of hardware changes from the original install. So, when the user changes one or two pieces of hardware, it triggers Microsoft's re-activation rules.
Basically it's not more than this:
Retail: The customer/user is able to reactivate. You are the customer/user. For additional support you can contact Microsoft as a customer.
OEM: The customer is unable to reactivate upon large hardware changes, the OEM is. If you are the OEM, you can simply contact Microsoft as an OEM. Additional support however is your own job.
The OEM doesn't have any more power to re-activate then the customer, both follow the same rules for re-activation. The only thing an OEM is responible for is support, this does not include activation. The customer can re-activate the OS 10 years from now, far after the OEM's responsibility is over. Microsoft follows the EULA for re-activation, EU standing for End User. It doesn't matter who is re-activating, Microsoft follows the same rules. New motherboard = no re-activation unless the new board is replacing a failed board