Is there any relation between CCM no of seats and no of DLs ?
FOr example If I have 200 users with 7960 phones, I can go for 300 seats Unified CCM server. But I have to install (300 x4 ) = 1200 DLs in the same server.
Is this correct ?
You are right on the money my friend. Seats is related to the Number of Users. DLU's is related to the number, in total, of Devices x DLU/per Device. Just like your example :)