I've had the rare opportunity to actually buy something based on a pricing scheme I was part of creating. In this case, we use Microsoft Small Business Server at "Qiming":http://qimingventures.com and now we've run out of users. We got the software from the Microsoft Company Store, but it only supports 5 users. I remember all the discussions about pricing this SKU and the limitations (only one SBS in a network, etc.) and it has really stuck over the last seven years.
The CAL pricing by the way is $100 per user which hasn't changed much either. That was based on the price for a file and print CAL at $20 and the price of an Exchange CAL at $80. Things have gotten more complicated with the product line but that pricing hasn't changed much.
We finally got this from "Pricegrabber": which recommended "Viosoftware":