First: CALL YOUR LICENSE RESELLER. ASK TO TALK TO A CREDENTIALED LICENSE EXPERT. If your reseller doesn't have one, find another. You are in a precarious position here, and it's dangerous to take licensing advice from the laypeople on this forum. That even applies to Microsoft employees. Their legal licensing experts never give specific advice on public forums due to the risk of taking on a legal responsibility for something they're not directly handling. If you listen to anyone here and get it wrong, that exposes you to the risk of thousands of dollars in fines for software piracy. Others can earn a bounty for turning you in, so take this risk seriously.
Second, NO Windows Server license provides virtualization rights for Windows desktop operating systems. None at all. So, if you will not have any Windows Server guests, then you only need to license the hosts sufficiently to run a physical instance of Windows Server. Standard edition should do in the described scenario, but again, spend a few minutes talking to a licensing expert about all the things that you will do with the systems.
Because you are talking about licensing desktop operating systems, you have a lot to handle here. Just running them at all will require one matching license apiece per host. Accessing them is an entirely different licensing game that changes all the time. Once upon a time, the "VDA" license covered it, but I'm not sure if Microsoft has made changes since the Windows 11/Windows Server 2022 licensing updates. They really want you to move these to Azure Virtual Desktop.
Again, I cannot stress enough that you need to talk to someone credentialed to speak on the subject, not people on public forums.