It doesn't really. There are new APIs etc to deal with in the code, but the way the licences work is broadly unchanged. The number of licences you need for an add-on remains as "it has to match the licence you hold for JIRA"
There is a slight complexity with the new applications though - if you've got JIRA + Software + Service Desk, you actually have three separate licences. You don't simply add up the number of users though, your add-ons have to match the largest. If, for example, you have 100 Software users and 50 JIRA Core users, then you have to deal with add-ons for the 100, not 150.
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