I'm not sure the exact licensing for the Sage run-time, but as far as Microsoft's concerned with SQL Server Standard or Enterprise, you either license by the processor core (all physical cores on the box or at least 4 if SQL is virtual) or per-User, and per-User means any user that could ever potentially touch the SQL server for data. If you have more than 30 users, per-vcore is usually cheapest. If you have less than 30, per User is the way to go.