question

Hi @AnkitMathur-0880 , thanks for posting your query on Microsoft QnA.
May I know where are you seeing the option to buy a set of 100 licenses at a time , instead of 1 or 2?
To use and access WVD desktops, users must be licensed with an eligible user license. Per device licenses
are not eligible for WVD running Windows 10.
Eligible licenses acquired through all Commercial Licensing programs include the entitlement to virtualize
on WVD.

Did you get a chance to refer to this - licensing-brief-plt-windows-10-licensing-for-AVD.pdf

Let me know if this helps?

Hi @AnkitMathur-0880 ,

You can totaly have 2 desktops, no need to buy 100 :)
What you can do is 1 desktop for each user or 1 desktop multi session for the 2 users.

You just need to buy compute, storage ... in azure for the desktop and you need M365 Licences with AVD in.

Check here for AVD licences compatibility : https://azure.microsoft.com/en-us/pricing/details/virtual-desktop/
Check Eligibility/ requirement part.

Or you can choose another product call : Windows 365 -- https://www.microsoft.com/en-us/windows-365
Maybe for 2 users its recommanded and its very easy to deploy and manage.

Thanks and if you have questions, i am here.

Cédric