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It can be legit, depends on the kind of installation. For example Volume Licenced products generally have ONE key for as many installs as you do. <br />

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Looking further, there is an OEM entry before the actual key... this can't be volume licensing can it?
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Also, SQL 2005 is installed on both servers.. this also has OEM in the licensing entry and this also is the same for both servers..
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Since SBS is licensed one per organization, MS would never sell two copies to be installed with one VL key. This is pretty clearly illegal.<br />
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-Cliff
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@cgaliher<br />
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Are you sure? I have seen nothing in the licence that forbids a company from having SBS in two different locations with two different domains? &nbsp;Would like to see the small print on that one.<br />

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I am sure. It is in the EULA. Otherwise a large corporation could technically run many SBS servers at the department level and use manual authentication methods to sidestep the trust-forest issues. When viewed that way, the restriction suddenly seems common-sense, but is in the EULA nonetheless.
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I can't vouch for the EULA, but my understanding from a key perspective is that this doesn't matter, I believe that they could legitimately use the same key. If it's OEM, the COA sticker is all that you need to ensure is valid. If the SBS servers are Premium, then they are licenced for SQL.
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As far as I know, SBS server never came with a Volume License. Volume Licenses are usually meant for several OS's of the same type, and as SBS was always supposed to be the only SBS server in an environment it wouldn't make sense for it to be available for VL's. Also, VL's should make the licenses cheaper, and SBS is already a cheaper option than building all the servers with the same functionality from normal server OS's.<br />
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The only legal situation I could imagine that you could get the same key on two different servers is if the server OS was pr-installed by one of the big companies like DELL or HP who have their own OEM versions. Those will normally be installed with the same key, even though the COA sticker on the case is different. At least with normal Desktop OS's from those manufacturers it is that way.<br />
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So you should check if the hardware and OS was preinstalled by DELL for example...
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I understand the COA sticker on the side on the server might be different but would Dell install the same OS on two different servers with the same license agreement?
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Just to add to the above, I don't think it would be possible to activate the same OEM key twice on different hardware if the above wasn't the case.
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I've completed an audit for a client who have two seperate SBS servers in two locations (don't ask!)<br />
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Part of that audit was to run a belarc advisor and check the license numbers.<br />
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Both the SBS 2003 license numbers are the same on both servers.<br />
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Is there any legal way this could've been done? Or has the person who installed it simply used the same license key on both servers?
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I've completed an audit for a client who have two seperate SBS servers in two locations (don't ask!)

Part of that audit was to run a belarc advisor and check the license numbers.

Both the SBS 2003 license numbers are the same on both servers.

Is there any legal way this could've been done? Or has the person who installed it simply used the same license key on both servers?

Duplicate License

Small Business Server (SBS) is a line of server operating systems targeted at small businesses by bundling the operating system with a number of other Microsoft products that would normally need to be purchased or licensed separately. The most notable inclusions are Exchange, SQL Server, SharePoint and ISA/TMG (Microsoft's firewall and proxy server).