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SQL Server switched from CPU-based licensing to core-based licensing as of their 2012 version and they included a "core factor" that reduced licensing costs if you were running on AMD cores to 75% of the cost for Intel cores to account for AMD's then-lower per-core performance.

http://download.microsoft.com/download/7/3/c/73cad4e0-d0b5-4...

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Are you sure that lower core factor applies to EPYC ? The document http://download.microsoft.com/download/4/4/5/445627B4-9AB0-4...

mentions only old Opterons.

That applied only to certain AMD CPUs that were available in 2012. It's just an example in which there was some effort to take a "fairer" approach to per-core licensing. It's especially notable since the EPYC line is evidence of the great strides that AMD has made since then when MS just gave you a blanket discount for running SQL Server on AMD cores.

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