To get a thorough answer, contact your SAS representative.
Basically, client-server SAS licenses depend on the CPU power (# of cores) of the server, not on user counts.
This is a typical setinit.sas file for SAS 9.2:
PROC SETINIT RELEASE='9.2';
SITEINFO NAME='your_organization_name'
SITE=sitenumber OSNAME='operating_system_designator' RECREATE WARN=33 GRACE=62
BIRTHDAY='creation_date'D EXPIRE='expiration_date'D PASSWORD=a_number;
CPU MODEL=' ' MODNUM=' ' SERIAL=' ' NAME=CPU000;
EXPIRE 'product_number_1' 'product_number_2' .... 'product_number_X'
'expiration_date'D / CPU=CPU000;
SAVE; RUN;