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HI
If the above situation occurs, we'll be able to immediately accommodate our users and not be limited to our current license pool, correct?
Yes, there is Over-Used RDS CAL pool can be used for extra needs users ,
but if you need to use them for a long time ,you will violate Remote Desktop Services license Regulations.so It's your responsibility to ensure that all of your users have a valid license and zero Over-Used CALs—otherwise, you're in violation of the Remote Desktop Services license terms."
"when you use the Per User model, licensing is not enforced and each user is granted a license to connect to an RD Session Host from any number of devices. The license server issues licenses from the available RDS CAL pool or the Over-Used RDS CAL pool. It's your responsibility to ensure that all of your users have a valid license and zero Over-Used CALs—otherwise, you're in violation of the Remote Desktop Services license terms."
https://learn.microsoft.com/en-us/windows-server/remote/remote-desktop-services/rds-client-access-license
"We'd prefer not to buy a few hundred extra CALs if we absolutely didn't have to."
I think if you want to uses a few hundred extra CALs for a long time ,I still suggest you to buy sufficient user cals for your end needs users.
Best Regards