I think the answer you're looking for is "same licence".
JIRA Software is an application which runs on top of a JIRA Core system.
A JIRA Software licence gives the user access to JIRA Software and Core (because Software doesn't actually work without all the stuff Core provides)So, you could do something like "50 software users and 100 Core" - you'd end up with 150 people able to use issues, workflows, projects etc (i.e. Core), but only 50 of them would have access to Scrum and Kanban boards.
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