No, that is just plain wrong.
http://download.microsoft.com/download/6/c/c/6ccc82b3-d254-4cb7-bada-62a720ae4598/Licensing_Microsoft_Server_Products_in_Virtual_Environments.doc
Operating System Environment (OSE)
An operating system environment is an instance of an operating system, including any applications configured to run on it. More specifically, an operating system environment is:
â All or part of an operating system instance, or all or part of a virtual (or otherwise emulated) operating system instance that enables separate machine identity (primary computer name or similar unique identifier) or separate administrative rights, and
â Instances of applications, if any, configured to run on the operating system instance or parts identified above.
Windows Server 2008 Standard and Windows Server 2008 Standard without Hyper-V
âEach software license allows you to run, at any one time, one instance of the server software in an OSE on one server. If the instance you run is in a virtual OSE, you may also run an instance in the physical OSE solely to run hardware virtualization software, provide hardware virtualization services, or run software to manage and service OSEs on the licensed server. We refer to this in shorthand as 1+1.
Windows Server 2008 Enterprise and Windows Server 2008 Enterprise without Hyper-V â
â Each software license allows you to run, at any one time, four instances of the server software in four OSEs on one server. If all four instances you run are in virtual OSEs, you may also run an instance in the physical OSE solely to run hardware virtualization software, provide hardware virtualization services, or run software to manage and service OSEs on the licensed server. We refer to this in shorthand as 1+4.
Windows Server 2008 Datacenter, Windows Server 2008 Datacenter without Hyper-V, and Windows Server 2008 Itanium Based Systems
â After the number of licenses equal to the number of physical processors on a server are acquired and assigned, you may run on that particular server: One instance of the server software in the physical OSE, and any number of instances of the server software in virtual OSEs.