OMG, our VP did this with all the empty cubes, but he only put computer screens in them, but he did go the extra mile to put name tags on the cubes too, Ricky, Bobby and Lucy (ala Talladega Nights).
The secret to avoid such situation is to change only the *case*, cannibalizing such computer, removing the memory, harddisk and even the cpu and graphics card, later you can invent a story if the machine was used and refuse to work.