I know and have the Groupwise 2014 pdf that specifically states you are allowed two test users per po. I cannot find anything 2018 related saying this does not apply anymore.
I presume it is still valid. I cannot find the equivalent pdf in Groupwise 2018.
https://www.novell.com/docrep/documents/2ss4gt5ijx/groupwise_2014_licensing_faq.pdf