Hello,
Thank you for posting in Q&A forum.
Firstly, Azure currently does not support RDS device licenses, so you cannot purchase RDS device licenses for specific PCs. Therefore, your choice is to purchase RDS User Access Licenses (CALs).
For the option of user CALs, you should purchase RDS user CALs for each named user who will access the remote desktop session host server. In this way, each user can log in to the server using their Entra ID account. This is a relatively direct method, suitable for situations where the number of users is limited and each user needs frequent access. This ensures compliance with license terms and makes it easier to track and manage the access and permissions of each user.
Hope this answer can help you well.
Best regards,
Jill Zhou