[disclaimer: I'm one of the co-founders]
Or did you mean offering MacOS as a virtual desktop? I don't believe there is a MacOS license that allows this.
Can I delete my vm between uses, and quickly spin up an office license for those 4 hours? I can pay significantly more than $0.28 / year if the process is slicker than dealing with a windows vm that gets booted once every 12 months (and then spends hours patching itself before it is usable).
And where does it say that a 12 seat commitment is required?
(Disclosure: I work for Azure, but nowhere near anything Windows, or this product. I'm a Linux nut and besides I'm not even convinced it's an Azure thing, this smells more like a WDG thing...)