Skuser™ User Licenses are used to license User Records in Salesforce (not Salesforce Licenses).
So, it’s possible to have or need more Skuser™ User Licenses than you have Salesforce Licenses, but’s not absolutely necessary.
Consider the scenario where you have 5 Salesforce User Licenses but there are 10 people in your business who need to access Salesforce. In this case, you could use 10 Skuser™ User Licenses to time-share access to Salesforce, where only 5 will ever be active at a time.
Remember that Skuser™ User Licenses are a low-cost way to time-share access to Salesforce and you’re able to acquire many Skuser™ User Licenses for less than the price of a single Salesforce License.
Skuser™ User Licenses are normally sold in bundles – check with the team for the latest deals.