CAL questions for Win2K Server?

Ok, so we got per server and per seat. If I understand right Per server means that if you had 25 CAL’s then you can have 25 concurrent connections and Per Seat means that the client has to have their own CAL. If I am right I have 2 questions.

1. If I am using Per Seat does that mean I can have a Windows 2000 Server with 1 processor license and have 25 Dell PC’s with Windows 2000 Pro and they can connect because of their Win2K pro license.

2. If I am using Per Seat can Linux PC’s still connect with Samba or something. Meaning can you install CAL’s on any OS?