In a more general sense, remember WHY there are CALS:
Microsoft needs to make a profit on the Server software. There are two ways to do this:
1) Charge a HUGE price for the Server OS itself.
2) Charge a low price for the Server OS, and then license it by the User or Device.
With the first option, most small businesses would be unable to afford the software. The only "fair" way to do it is to charge a low price for the OS and then charge by the User (or Device).
Microsofts INTENT with their CALS is that Users or Devices that are connecting to the Server should have licenses. The only exception is for non-Authenticated access from the Internet, such as a public web site or public FTP site, where CALS aren't required.