Customers under Software Assurance can upgrade to SQL Server 2012 Enterprise Edition and still use Server+CAL licensing (also known as "grandfathering") but with a limitation to 20 logical processors, as documented in the SQL Server 2012 Licensing Guide. One of the challenges that Microsoft faced with this change was providing a migration path for customers that previously used Server+CAL based licensing for Enterprise Edition prior to SQL Server 2012.
Numerous licensing changes were introduced in SQL Server 2012 the most significant was the move from socket-based licensing to core-based licensing for Enterprise Edition.
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