There’s an updated (October 2022) “Licensing Microsoft server products in virtual environments” Licensing Brief from Microsoft.

There are updates for the new per virtual machine licensing model for Windows Server, the introduction of the Flexible Virtualization Benefit, and the changes for SQL Server 2022 where licensing by virtual machine becomes an SA/Software Subscription benefit.

Find this updated Licensing Brief here: https://bit.ly/3fG3BUw.