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We have a mix of Office 365 Business Premium (BP) 65 and E3 175 licenses and I need to justify why I would like to have all users on E3. I believe there are many enhancements in E3 that will assist with GDPR and general data security, is that the case and if so what are they? <br />
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I understand there is a 300 user limit with BP does this kick in when the total users in the tenancy hits 300 or only the BP licenses?
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We have a mix of Office 365 Business Premium (BP) 65 and E3 175 licenses and I need to justify why I would like to have all users on E3. I believe there are many enhancements in E3 that will assist with GDPR and general data security, is that the case and if so what are they? 

I understand there is a 300 user limit with BP does this kick in when the total users in the tenancy hits 300 or only the BP licenses?

Office 365 Business Preium or E3 GDPR and limits

Microsoft Office is an integrated suite of applications that includes Outlook, Word, Excel, Access, PowerPoint, Visio and InfoPath, along with a number of tools to assist in making the individual components work together. Coding within and between the projects is done in Visual Basic for Applications, known as VBA.

Microsoft Office

Office 365 is a group of software plus services subscriptions that provides productivity software and related services to its subscribers. Office 365 allows the use of Microsoft Office apps on Windows and OS X, provides storage space on Microsoft's cloud storage service OneDrive, and grants 60 Skype minutes per month. Office 365 includes e-mail and social networking services through hosted versions of Exchange Server, Skype for Business Server, SharePoint and Office Online, integration with Yammer, as well as access to the Office software. All of Office 365's components can be managed and configured through an online portal; users can be added manually, imported from a CSV file, or Office 365 can be set up for single sign-on with a local Active Directory using Active Directory Federation Services.

Microsoft 365

Security is the protection of information systems from theft or damage to the hardware, the software, and the information on them, as well as from disruption or misdirection of the services they provide. The main goal of security is protecting assets, and an asset is anything of value and worthy of protection.  Information Security is a discipline of protecting information assets from threats through safeguards to achieve the objectives of confidentiality, integrity, and availability or CIA for short. On the other hand, disclosure, alteration, and disruption (DAD) compromise the security objectives.