As you can read here, creating new work items and viewing the work items that you created do not require you to buy a CAL!
Licensing Changes in Team Foundation Server / CAL 2008
Microsoft has made one licensing change in the Team Foundation Server CAL requirement with the release of VSTS 2008. The change is as follows: You do not need a CAL to access work item tracking functionality, to create new work items or view and update work items you opened.
You may do the following:
· Open a new work item of any type within the system.
· Access to work items opened only by you. You cannot view or access a work item opened by anyone else.
· Edit any work item you opened to clarify the original entry, change work item fields, or make annotations to the discussion of the opened work item. You cannot resolve, close or change the work item state in any way.
The change will only apply to TFS 2005 when customers are exercising downgrade rights from TFS 2008. TFS 2005 customers that purchased Software Assurance with their licenses will be able to apply this new licensing exception to their 2005 version.
Update: This client licensing exception is limited to employee’s, vendors, and contractors of the organization, not for external customers.