Licensing - SQL Server Enterprise with SA - how many cores needed?

Dear All,

We have a customer interested in running PowerBI Report Server. They want to compare the cost of PowerBI Premium P1 (around 4000 EUR/month) to cost of purchasing SQL Server Enterprise with SA.

I've found that SQL Server Enterprise Core with SA (2 core pack) is around 19000 EUR/month.

Is this core count enough, or is the customer forced to purchase e.g. 8 cores' worth of licenses, on par with what PowerBI Premium P1 specifies?

Kind regards

Tomasz