You are correct that VIP allows usage above the licensed amount so that there is no interruption in service when users are added to the system. We've clarified the KB article to explain how typical contracts are audited by looking at users who have been active in the Past 1 year (12 months). In most cases, if the active users are less than the licensed, you are compliant. Individual contracts may have special license metrics so if you have any additional questions I suggest you contact your account representative.