It has been stated by Microsoft that the tablet and mobile clients to be introduced in the upcoming releases wouldn't incur any additional license costs aside from the normal CAL. In the meantime, if you only have a single user who needs a mobile app, it might be a good interim solution to try out the CRM apps available for that particular user's mobile device platform in the respective app store. At least Resco has a free version available that allows you to explore the out-of-the-box CRM features and entities in a fully functional mobile client.
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