Upgrading to SQL Server 2008 from SQL Server 2000 License questions

My accounting software vendor has required me to upgrade my SQL Server database from SQL 2000 Standard Edition to SQL 2005 or SQL 2008 in order to continue receiving support.  The product HAS to be SQL Standard or better.  It can't be anything like MSDE or SQL Express.

Our current SQL 2000 has two processor licenses (dual processor server).  However, if I have to purchase new licenses, I don't think I could afford to go with two processor licenses again.  I'd probably try to squeak by with 15-20 user CAL's.  Times are different from where they were when we originally purchased SQL 2000.

My question is what happens to the SQL 2000 licenses I originally owned?  If I do an in-place upgrade of SQL Server from 2000 to 2008 are my existing licenses completely void?  Should I consider installing a fresh copy of SQL 2008 with CAL's but keep my current instance of SQL 2000 for my other database applications that don't require the upgrade?

I've read the licensing FAQ at Microsoft's website, but I'm not really any clearer on the potential "death" of my existing licenses.  Can somebody help me understand this better?
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mmichaels1970Asked:
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Carl TawnSystems and Integration DeveloperCommented:
You might be best getting in touch with Microsoft licensing people direct, or contacting your nearest Reseller. Microsoft licensing is notoriously convoluted so it's probably best to get clarification directly from the people who should know.
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k_murli_krishnaCommented:
Here are some very good references:

SQL Server 2008
http://www.microsoft.com/sqlserver/2008/en/us/
Should you upgrade to SQL Server 2005 or SQL Server 2008?
http://searchsqlserver.techtarget.com/tip/0,289483,sid87_gci1325303,00.html
Upgrading from SQL Server 2000? Which license should I choose?
http://sqlblog.com/blogs/jonathan_kehayias/archive/2009/02/13/upgrading-from-sql-server-2000-which-license-should-i-choose.aspx
How to Upgrade to SQL Server 2008 from SQL Server 2000
http://www.sqlmag.com/article/sql-server-2005/how-to-upgrade-to-sql-server-2008-from-sql-server-2000.aspx
Total Economic ImpactTM Of SQL Server 2008 Upgrade
http://download.microsoft.com/download/d/1/1/d11349b8-af33-45c4-a89c-f0dc64bbd431/TEI%20of%20SQL%20Server%202008%20Upgrade.pdf

Search for licensing/license/licensed in suitable reference.
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mmichaels1970Author Commented:
"Call Microsoft" ends up being the best solution here.  After talking to Microsoft, the answer ends up being...."No, SQL Server licenses do not transfer to a newer version without software assurance.  You must repurchase all licenses when you upgrade versions of SQL Server".  
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