Also wondering if there has been a deliberate shift to 100% of full license price for all 3 years now, instead of 75%; 100%; 125%
https://learn.microsoft.com/en-US/lifecycle/faq/extended-security-updates#pricing
Pricing
On Azure: Customers who migrate workloads to Azure will have access to ESUs for SQL Server 2012, and Windows Server 2012 and 2012 R2 for three years after the End of Support dates for no additional charge above the cost of running the virtual machine. This currently includes Azure destinations such as Azure virtual machines (VMs), Dedicated Host, Azure VMware Solution, Nutanix Cloud Clusters on Azure, and Azure Stack portfolio.
For ESUs in Azure, Software Assurance is not required for free ESUs, but Software Assurance is required for Azure Hybrid Benefit.
On-premises and in hosted environments: Eligible customers will be able to purchase ESUs. Both ESUs enabled by Azure Arc and ESU licenses (SKUs) are priced as below:
Year 1: 100% of full license price annually*
Year 2: 100% of full license price annually
Year 3: 100% of full license price annually
- SQL Server 2012 Year 1 ESUs were 75% of the full license price
Full License price is the equivalent to a License-only purchase and not the License portion of an L+SA contract.