Windows 2012 R2 Standard Downgrade rights to windows 2008 R2 Enterprise. Licensing

I have noticed that Windows 2012 R2 Standard has downgrade rights to windows 2008 R2 Enteprise.
This is very useful for me since the 32GB memory limit on 2008 R2 Standard has become an obstruction to increasing virtual machine count and 2008 R2 Enterprise doesn't have this cap.
But what isn't so clear is that Windows 2008 R2 Enterprise includes 4 virtual machine licenses where as Windows 2012 R2 Standard includes 2.
Is it correct to say I can effectively buy 1 x windows 2012 R2 Standard edition and then create a Window 2008 R2 Enterprise host with 4 Windows 2008 R2 Enterprise guests on this license?  I don't see why not, but wonder if other people explored this opening?
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Cliff GaliherCommented:
Absolutely not. If you read the licensing agreement, exercising downgrade rights allows you to rub older codex but you still operate under the purchased license terms, not the downgraded license terms. This means two VMs, not four. And a maximum of two processors.

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dgloverukAuthor Commented:
Thank you Cliff, I am happy enough with it being 2 VMs, afterall on Windows 2008 R2 standard it is one.
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Windows Server 2012

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