Windows Software Assurance (SA) and Windows Virtual Desktop Access (VDA) are the licensing options required when accessing a Windows desktop OS in a VM, either locally or remotely. Windows SA and Windows VDA are device based licenses, and under select Volume Licensing agreements available in a Per User license option.
Both Windows SA & Windows VDA provide flexibility for how you use Windows and include access to unique products with license rights not available through OEM or FPP licenses.
Windows 10 can be purchased via Retail (FPP) to run in a VM locally on the device. Windows 10 FPP licenses can be used in type 2 hypervisor scenarios (i.e. client Hyper-V, Boot Camp, Parallels, etc.) on the device. Only the primary user may remotely access Windows running locally on the device, and FPP licensing does not provide the license rights to access Windows remotely from a server.