Switching to a web application will not change the licensing requirements of your application. If you have 20 users connecting to your SQL Server, then you will need 20 CALs for the standard version, since you can have one “user” connecting to the database, which you still serve 20 users. MS licensing documents describe this in detail.
An alternative approach for working with processor licenses. You obviously need to do the math to determine which option is more economical for your estimates of user growth.
Given that you start with 20 users, a route for each user (CAL) is likely to be the cheapest option.
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