Note that if a user mounts several share
points then each counts as a separate "connection" and hence its
possible
for 3 users with only 3 sharepoints each consume a 10 user licence.
Not really : it's true only if a machine mounts several sharepoints
with different user logins (it happened when you use NetBoot with Mac
OS 9). But a user who mounts many sharepoints with the same username
will only count for a single user, unless he uses different protocols
to connect (say, one sharepoint with SMB and another with AFP).