The Windows Desktop OS is licensed per device and no matter how you split it - you will require a Windows OS license, if your end users access a Windows desktop OS VM on a server. Windows VDA is required regardless of virtualization solution used or how creative you get. There is a specific license required any time a device accesses a Windows desktop OS virtually on a server. The other part of this is that I am avoiding having a windows OS at the end user level so that there isn't another license to purchase.