this is NOT 100% true.
there are 4 methods I've used over the years that have worked wonders with windows NT, 2000, XP and even longhorn.
Method 1 is to a repair install from windows (overlay install NOT repair console)
Method 2 is a little more involved. so here goes:
With the OLD motherboard in your system go to device manager (right click My Computer, Mange, Device Manager).
select the IDE / ATAPI controller (this will not work if you're using a raid or SATA setup that is NOT part of the chipset... ie SIL, Promise, High Point or Adaptec).
update your drivers.
choose to select from list of compatible devices.
choose microsoft default.
shut down and replace motherboard
Method 3 is to choose a motherboard with the chipset (which includes the IDE controller) that is the same make as the previous board (NFII to NF3/4 or i845 to i925)
Method 4 is a little more involved. it requires a stand alone IDE controller card or SATA card for SATA drives (this is the same reason I use SCSI drives).
Install the controller card in the system.
Install the drivers for the card.
shut down system and replace motherboard.
move controller card to new system.
install chipset drivers for motherboard.
shut down and move drives from controller card to motherboard.
remove controller card