SAP and Oracle licensing
Well SAP did pull a similar trick with oracle years back.
All user logons where via the application without a corresponding oracle log-in (only 3 users logged into Oracle).
The issue here is more to do with a large system with hundreds of users (say salesforce), that logs into SAP with a batch user and passes through hundreds of transactions. Before the use of salesforce you may have had the same users log directly into SAP to perform the transactions.