It might seem like magic when trying to figure out how to license SQL Server. I put together the following chart which uses Canadian OEM pricing. This is for Workgroup Edition. It shows the methodology to find the break even point. You can use this methodology in other regions and with other versions of SQL Server.
The break even point is at 25 users for 1 processor and 50 users for 2 processors.
Let me know how this works out for you.
Senior Strategic Architect | Winrox | 425-577-7377
IAMCP Canada | President | 800-783-6410
IAMCP International | Vice President