You are correct, these are Client Access Licenses, so the server doesn't require one.
Microsoft
says you may designate two types of CALs:
-- one CAL per device, with unlimited users on that device, or
-- one CAL per user, with one CAL is required for each user on any number of devices.
The CALs are not interchangeable, once designated as either user or device CALs.
User CALs may make more sense for you. On your network where there are more computers than users, then user CALs will permit your users to switch to backup computers without using a new device CAL.
As you may know, Windows Server 2008 & Windows SBS 2008 CALs are "paper only" licenses to use the software in compliance with the software license agreement. Any user or business can use the software with an unlimited number of users and buy no CALs at all, since the server software does not track CALs. However, there are large penalties if audited. One the other hand, Windows Small Business Server 2003 and Terminal Services use electronic enforcement of CALs, tracked by the software.