Could you please expand on this query and flesh out the details?
The answer will scale with the size of your implementation.
A simple test box will consume almost no licences to speak of, while a big implementation will consume more.
You could say that each Background, Standby and Application server will consume one operating system licence count by definition.
Not sure top of my head how SQL licencing works, but it is NOT based off "per Service Desk Manager user." Instead, we have a few roles to access/create the MDB database and allow the connections from the Application Servers (if using Advanced Availability).
Can any other users comment from their experience?