Catman 777's concern over the software lock is an interesting point. VM uses your drivers that you install on the computer and all the hardware. For example, if you have a dvd player or a card reader, and in my case a Sentinel HASP HL (Aladdin), they all work within Virtual Machine as well, but the drivers are install in Windows 8.1 for the devices. It would be the same for the software lock, but I would ask the software lock maker. For the Sentinel HASP, the folks at Safe Net were very nice and very helpful. I would also look through the Oracle VM documentation
https://www.virtualbox.org/wiki/Documentation
to see if you can find a specific answer for your parallel lock, but I don't see why it should not work. It is the CA software that may not recognize it due to the code in the executable which is works specifically for how Win XP is built, not the Oracle VM. The VM solution is a great if you have only one hard drive, and you don't have to partition it, and it will have the actual Win XP loaded into it. The reason I had to have my hardware lock updated (flashed and install a driver for Win 8.1),was so it would work with Windows 8.1.
When I loaded CA 10.a in Win 8.1 directly, it could not find the HASP hardware lock. So I deleted the program and re-installed it in Win XP (SP3) inside the Oracle VM Virtual Box installed in Win 8.1. The way I see it, if you want a new computer, it should not be just for CA, but rather for better performance and all the other reasons you should upgrade. Then try this solution with the Oracle VM. If you need to upgrade your software lock's parallel card, that will much less expensive than a new CA license for the newer software which has tons more features than what you may need.
Just to be clear, I'm not pushing any particular solution, I'm an American living in Germany and have learned to be thrifty. You get used to the words "zu teuer" (too expensive) and look for valuable alternatives. Since this issue had bugged me for years and I had already upgraded at least five times, I find that paying for more features than I need is not reasonable and CA 10 works just fine for me, so I'm sharing my experience to let other know there is an alternative. And I'm really glad to see other comment as well. Obviously there are other good ideas as well and there is personal preference as well. Don't be afraid to try, maybe on someone else's computer if you don't want to buy your own first. It doesn't take so long to load the software and erase it if it doesn't work and it will not hurt anything to try.
I would add that if you have zipped libraries, you should keep them and install them on your new machine. Simply copying libraries which may need to be installed from zipped installations will most likely not work and those downloads are no longer available from the CA site, but other users may still have them and since they were free to begin with they may be happy to share them.