Yep. Windows CALs mean nothing to SQL Server. You have to buy CALs for every Microsoft product that you purchase (Exchange, SQL, Sharepoint, etc).
The only way to not purchase SQL Cals for the users is it you purchase CPU licensing for the SQL Server. With 250 users CALs will probably be cheeper. I've got an FAQ on licensing which may answer some of your questions faq962-5153.
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