Hello -
BES is licensed per server (that runs the BES) and user CALs are per user. Also the annual maintenance is calculated per BES server and per User. This is no CPU licensing that I have seen.
Domino is licensed per Processor Value Unit. PVU licensing replaces the old per-processor licensing model IBM used to use. IBM has always counted "cores" not "sockets" IIRC. You basically take the old licensing prices, then divide the per-processor price by 100. That gives you PVU prices. IBM has a table somewhere (I found this one)
IBM Processor Value Unit [PVU] licensing for Distributed Software
The older single core Xeon chips are 100 units per core/socket, The multi-core chips prior to "Gainestown" (some mistakenly refer to these server chips as "Nehalem" which is the desktop version) are 50 PVU per core. The newer Gainestown chips are 70 PVU per core.
I don't think IBM has separate licensing for virtualization. I guess if you're using 2 cores of prior gen tech, you'll license 2x50PVU=100PVU. If you're using 2 cores of the current generation tech, you'll license 2x70PVU=140PVU.
I think you also have to buy PVUs in some minimum quantity (100 PVU?) and minimum increment (+/- 100 PVU ?). Your IBM/Lotus VAR would know for sure.