When choosing a licensing structure for SQL Server 2008 consideration should be given to the different licensing models:
a)Server plus device client Access license (CAL)
b)Server plus user client access license (CAL)
c)Processor license
In calculating efficient pricing ,consider such factors as:
a)Can you define the upper limit of users? This could have an impact on , either deciding the Processor license or Server plus CAL
b)Are you using multiple instances on one operating system?
c)Are you using active\passive scenarios? Such as in failover clustering,mirroring and log shipping?
Source:Jack Vamvas (http://www.sqlserver-dba.com)