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Do you need a CAL if I'm only logging in as a local administrator on Windows Server 2008 R2

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http://serverfault.com – Here the scenario: I'm helping a really small business (less than 10 employees, no real administrators) migrate over an older sql server installation to a new box with new hardware. We would like the new box to run on Windows Server 2008 R2, either Foundation or Standard (whichever is most cost-effective). I know that for the Sql Server install we could either buy a per processor license or just use Sql Server Express. The box would only have Sql Server running on it and maybe one other non microsoft service with non microsoft login. There are a few services that connect to the Sql Server (HowTos)