Hi RainerRenn,
to license a physical server with Microsoft Server 2022 Std software under SPLA, you would need to purchase 2 (2CPU) x 10 core packs (for 20 cores) which allows you to create 2 VMs. To create the 3rd VM with 4 cores, you would need to purchase an additional 8 core pack (8 license packs). The minimum requirement for hardware licensing is 16 cores, and the license packs sold are intended for 2 cores each.
Regarding Office365 subscription, you can use Office365 ProPlus or E3/E5 subscriptions with an RDP solution that will be licensed under SPLA.
For Microsoft SQL Server, you would need to purchase a license for each virtual core. If you want to install SQL Server on a virtual server with 10 cores, you would need to purchase 10 SQL Standard licenses.
Regarding license transfer, Open licenses are perpetual licenses that can be transferred to another server as long as the license is removed from the original server. However, SPLA licenses are not transferable and can only be used on the server they were originally licensed for. If you need to use SPLA licenses temporarily until you can replace the damaged server with a new one, you can do so by licensing the rental server or Azure rental server under SPLA.
Hope it helps.
Best regards,
Lei