1.) In SBS 2008, there is no way to install or activate User or Device CALs
for SBS. You simply buy them and keep them in a safe place. Your legal
requirements do not change, however. You need one CAL for each user or
device, and you can mix and match user and device CALs up to the 75 CAL
limit. (A single user can have multiple devices, such as desktop,
smartphone, and home machine. One User CAL required. OR, a single device,
such as a shop floor terminal, can have multiple users connecting through
it, without having to have User CALs for those users.)

2.) In SBS 2008 there are two levels of CAL - Standard and Premium. You only
need Premium CALs for those users who access SQL Server. Premium CALs are
inclusive of all rights of Standard CALs. So if you have 25 users, but only
10 of them actually use the LOB application that has a SQL Server back end,
then you need 15 Standard CALs and 10 Premium CALs. (This ignores the User
vs. Device question, covered in #1 above.)

3.) TS CALs are completely separate and are not covered by either level of
SBS CAL. You will need a TS CAL for every User or Device that connects to a
Terminal Server. The general rule for Terminal Servers is that they can be
in Device Mode or User Mode, but not both, so if you only have a single
Terminal Server, you have to make a choice which mode you will use. In SBS
2008, you should run the TS Licensing role service directly on one of
theTerminal Servers, and use explicit mapping to the License Server, rather
than discovery.

--
Charlie.
http://msmvps.com/blogs/russel