As long as the version of exchange stays the same (dont try and move from 2003 to 2007 or to 2010) then yes this process would work.
I cant recomend as a best pratice for an upgrade and would STRONGLY recomend a good backup just in case.
You could
1. Backup the server (just in case backup)
2. shutdown the information store service (be sure you shut down the service or the database may not be in a clean shutdown state) and copy all .EDB files to another drive
3. Format and reinstall the server with new OS (Dont delete the server object in AD, or uninstall exchange)
4. join to domain using the same name
5. VERY IMPORTANT: Install all pre-reqs
6. follow the post to do a disaster recovery install of exchange
7. copy the EDB files back to the exchange server and mount
you should be back in buisness
NOTE: if you do this on a exchange server that is also a DC you will have further issues, you can follow my article on reinstalling when exchange is installed on a DC but do your self a favor and demote before you try to do this (also be sure you have another DC running – obviously right Image may be NSFW.
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