Yes and no. There are three different things here.
First, a "read only" user can be set up, and take up a licence, but it's not really needed if you don't need to think about security. If you add the group "anyone" to the "browse" permission in your permission scheme(s), then people can see your issues without needing an account.
Second, when an evaluation licence expires, you can continue to use Jira, but some functions stop working. Including "create issue", which is pretty important.
Finally, when a full licence expires, then Jira will continue to work in full. You will be limited to the number of users your dead licence was for, you will not get support from Atlassian, and you will not be able to upgrade to any version of Jira released after the licence end date. And your admins will see the odd "not licenced" box. But the system will continue to work, with all functions as it did before.
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