Who needs a seat, and how one-off licenses differ from a subscription.
There are two ways to get a template. A one-off license is a single payment for one template that you keep. A tracker, such as the Car Rental Tracker, also has a subscription of its own: it keeps that tracker's Intake forms on. A tracker is sold three ways: the template only, for one payment; Pro, which costs the template's price once with the first 30 days included and then the Pro price each month or year; or Enterprise, through sales. Pro is the same price for every tracker, and each tracker is subscribed to separately. Larger teams can arrange Enterprise with sales.
One-off licenses come in three sizes. Single user covers one named person. Team covers up to 10 people in one team and costs 3 times the list price. Enterprise covers everyone in your organization and costs 10 times the list price.
A seat is needed by anyone who edits or maintains the template. People who only read a PDF export or a view-only copy do not need one.
If you cancel a tracker's subscription, the spreadsheet and every entry in it stay yours, and so do templates you bought with a one-off license. That tracker's Intake forms stop taking entries when the paid period ends, and start again if you subscribe again.