This is from the MS Press book (page 9-42 if you have it)
Q2. You are hiring a team to tackle a software development project. There will be three shifts of programmers, and each shift will include six programmers. Each programmer uses four devices to develop and test the software, which authenticates against a Windows 2003 Server. What is the minimum number of CAL's required if the servers involved are in Per Device or Per User licensing mode?
a. 6
b. 4
c. 18
d. 24
The correct answer is c. If you were to license based on devices, there are six times four devices, or 24 devices. It will be more cost-effective to license based on the number of users, which is 18.
I thought the answer would be 6 as there would only ever be 6 concurrent users if they are working shifts? (you would setup a license group for all the developers).
Have I missed something?

Thanks for your replies