As CPUs move to multi-core architecture, companies - both OEMs and end users - are facing issues of licensing. If you have a multi-CPU machine, you often have to buy a multi-CPU licence.

The query is whether a multi-core CPU is really two (or more) CPUs, or just one?

Microsoft have already made the decision, classing a CPU as a CPU, no matter how many cores it has. The same model is being used by VMware for their software.