MS Licence Per Virtual Core.
Read MS VM licensing carefully. They want a piece of that Oracle CPU action.
Minimum 4 virtual's per CPU. Even if you give 2 VCPU's you owe for 4 VCPU's.
Purchase by CPU 2 packs for both EE and SE.
Know limitations about SE.
Must use EE to license Host machine(s) for creating multiple guests. If you do not license entire host(s) you are in danger of license mobility violation. In VMWare, DRS would need to be turned off.
I do like that development is free in SQL Server.
It's Oracle's and MS's DB world.
https://db-engines.com/en/ranking/relational+dbms