Windows SBS 2008, user limit?

Question

Windows

Hello! There is a windows small business server 2008. As far as I understand, it has a user limit of 75 souls. After reading on the Internet, I realized that there are client licenses (per user) and per device (per device). But they are bought on paper.
So, who used this beast - SBS 2008, what are the restrictions, when they are selected (per device or per user) and when they work?

Answer 1

The restriction is simple - more than 75 users will not log in to the domain at the same time. You can create more accounts (up to 150), but starting from the 80th server self-check, the server will issue a warning Event ID 501 every day (the warning can be turned off).

Answer 2

I'm more inclined that the restriction is only on paper - that is, up to 75 cal licenses.