@Revo Company, Thanks for posting in Q&A. This depends on your need. if your users need access to Microsoft 365 apps like Word, Excel, and Teams, you would need a Microsoft 365 subscription. Windows 365 Business primarily covers the virtual desktop infrastructure, while Microsoft 365 provides the productivity apps
If you don't want to access Microsoft 365 app, you don't necessarily need to buy a separate Microsoft 365 subscription for your users. Windows 365 Business is designed to provide Cloud PCs for smaller organizations, and it includes the necessary Windows licenses.
Hope the above information can help.
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