From: John Cuccia 

On Thu, 16 Jun 2005 09:22:38 -0400, "Robert Comer"
 wrote:

>> As for per-user, I can't imagine going per-user on a production
>> database, per-CPU gets cheaper at a pretty low number of users.
>
>Just what is that pretty low number of users?

Looks like just under 100, based on this:
http://www.microsoft.com/sql/howtobuy/default.asp

Enterprise is $19128 per processor.

Per server + user CAL price is $6382 + $146/user, so

(19128 - 6382)/146 = 87

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