Figuring out how many processor licenses you need in a virtualised environment can be tricky. General rule of thumb for Microsoft licensing specialists is to propose Enterprise rather than Standard Edition because it can be licensed per physical CPU only and so is simpler & more cost effective. But is it true that, say, SQL Enterprise Edition is always more cost effective than Standard Edition? Obviously not, but when you start counting virtual processors it may just seem like too much trouble. After all, for Enterprise Edition you just count physical CPUs, while for Standard Edition you’ve got to do some fancy arithmetic with cores, as well as juggling definitions that drift from virtual processor to logical processor without any clear guidance on the difference between them.
Here is what it says in the PUR: “You need a software license for each virtual processor that each of those virtual operating system environments (or OSEs) uses.” This is misleading, to put it mildly.