[dba-SQLServer] CAL aware software

I am trying to understand the CAL requirements of Microsoft's Windows 2008 Server and SQL Server 
2008.  The way I understand it, you buy CALs for each simultaneous connection. Server software gets 
rather expensive once you buy the software itself and then 30 or more CALs for the OS as well as for 
SQL Server.

Do any of you spend time worrying about how to minimize the effect of the database on CAL 
utilization?  For example do linked tables count differently than ado disconnected recordsets? 
Linked tables are connected from the time the person opens access to the time they close it as 
opposed to disconnected recordsets where a connection is made just long enough to get the data. 
Would the user be legally "connected" even though the application used disconnected recordsets?

Any thoughts on how all this applies to CAL requirements.

-- 
John W. Colby
www.ColbyConsulting.com