A question that repeats itself multiple times to the Presales team:
"Do I need to buy SQL CALs for every user accessing CRM apart from the CRM CALs that I purchase? Doesn't a CRM CAL include SQL CALs too?"
Well the answer is:
"You have to buy SQL CALs for every CRM user accessing the CRM SQL databases. The CRM CAL does not include a SQL CAL within."
Irrespective of whether the user accesses this information via the web/outlook interface or is using an Dynamic Excel sheet, you need a corresponding SQL and CRM CAL.
Based on the number of users accessing the SQL server, you might want to choose as to whether you want to go for SQL Processor License or Device CAL.
SQL Server can be licensed as follows - Per Processor Licensing; Per Seat Licensing with Per User CALs; Per Seat Licensing with Per Device CALs. http://www.microsoft.com/resources/sam/lic_cal.mspx
If you are going for Per Processor Licensing, then you do not need to buy any CALs -
Under the Per Processor model, you acquire a Processor License for each processor in the server on which the software is running. A Processor License includes access for an unlimited number of users to connect from either inside the local area network (LAN) or wide area network (WAN) or outside the firewall. You do not need to purchase additional server licenses, CALs, or Internet Connector Licenses.
Hope this helps answer the basic question on SQL CAL requirement for CRM.