Yeah but you also wound't want to run an equal number of seats to developers either. If you hire a new dev there is a time + $ cost to raising the PO to allow

Yeah but you also wound't want to run an equal number of seats to developers either. If you hire a new dev there is a time + $ cost to raising the PO to allow the procurement of a new seat, etc. Additionally, you usually financially plan for annual spend so you would budget for the total number of seats needed by the end of the financial year.