The software is considered by IRAS to be bundled if the software is pre-installed in the computer hardware and are sold together as a single product. There must be no separate pricing. The buyer can use the program on this computer but cannot modify it.
It does not matter if the bundled software/hardware was bought for re-sale. However, if a licence fee is paid to a non-resident for a software and the software is then manufactured/bundled with hardware in Singapore, withholding tax is payable.