Microsoft has released information on Lync Server 2010 here. Similar to Office Communications Server 2007 R2 there are two major offerings, Standard and Enterprise Edition for Lync Server. There are now three user CALs, Standard, Enterprise and Plus. CALs are still additive when purchasing. The big change here is that the Plus CAL gives you all the enterprise voice related functionality (they should have called it the eVoice CAL)
US Street pricing is as follows:
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