Licensing of users is according to which Horizon bundle or suite you purchase:
Horizon View desktops within the Horizon Suite are licensed per named user, even though Horizon View desktops purchased with the Horizon View bundle are licensed per concurrent user. If VMware View concurrent-user licenses were purchased previously outside of the Horizon Suite, then placed on the Horizon Workspace, the Horizon View desktops remain licensed per concurrent user.
For more information go to the VMware KB: Horizon Suite 1.0 Licensing.