Это надо спрашивать у MS, но насколько я знаю у них все просто. Платишь за vCPU или хост: When deploying SQL Server 2019 software in virtualized
environments, customers have the choice to license either individual virtual machines as needed, or to license
for maximum virtualization in highly virtualized, private cloud, or dynamic environments. To license individual VMs using the Per Core model, customers must purchase a core license for each v-core (or
virtual processor, virtual CPU, virtual thread) allocated to the VM, subject to a four-core license minimum per
VM. For licensing purposes, a v-core maps to a hardware thread.
https://download.microsoft.com/download/6/6/0/66078040-86d8-4f6e-b0c5-e9919bbcb537/SQL%20Server%202019%20Licensing%20guide.pdf