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SQL Server 2005 Standard - 5 CALs
On June 16, 2010 - Dan asked:
Does SQL deny access to users if it is set up for per-server/per-user and the user CAL's are all used up like Small Business Server 03 does?
Jeremy Answered: Starting with version 2005 of SQL, licensing is done based on the honor system. SQL no longer keeps track of licenses.
<a target="_blank" href="http://blogs.msdn.com/b/euanga/archive/2006/09/28/763883.aspx">MSDN Answer</a>