To answer the question, no, just one developer. Possibly 7 or 8 users, maybe 10 max.
Then you only need a single license for the single Developer.
Again, the number of application users is in-consequential as far as VFP licenses are involved.
Our developer does own SQL Server and VS, but is not familiar with it at all.
That is good, but, even if they knew one of the VS languages REALLY well, it would very likely take a significant length of time to convert an existing VP application to VB.Net, C#, etc (one of the VS languages) since the languages are totally different than VFP.
However if you thought that your data volume might increase significantly, you might want to consider modifying your VFP application (VFP8 or VFP9 version) to utilize the SQL Server as your data 'backend' where you would not have the 2GB data table size limitations instead of the VFP data tables - but until that circumstance appears on the horizon, its certainly not necessary.
Good Luck,
JRB-Bldr