There is a lot of discussion going on about MOSS 2007 licencing, not only
the costs, but also what can be done and not, regarding to licencing. Example: you cannot share servers for both intranet and internet sites, because intranet licence is based on CAL's, and internet on an internet licence, which cannot be combined. A staging enviroment however, is possible to share with an intranet environment. So, not that easy and hard to sell.
For a good overview there comes more and more information available:
Some more interesting facts about licensing requirements form Technet:
"Consider licensing requirements to determine the minimum number of server farms that you need to plan for. There are two server licenses available for Office SharePoint Server 2007. These licenses cannot be combined on the same server computer or on the same server farm. The following lists and describes each license offering.
- Microsoft Office SharePoint Server 2007, Server License: This license is required to run Office SharePoint Server 2007 in client/server mode. You should use this license with the requisite number of Client Access Licenses (CALs) appropriate for your organizational needs.
- Microsoft Office SharePoint Server 2007 for Internet sites: You may use the software for Internet-facing Web sites only. All content, information, and applications must be accessible to non-employees. This license has all the features of the Enterprise Edition of Office SharePoint Server. This is a per server license that does not require the purchase of Client Access Licenses.
If you plan to deploy internal content for your organization and Internet-facing content for non-employees, you must deploy at least two server farms to meet licensing requirements."