"...Reporting Services, Analysis Services, Integration Services, and so on. If these components are installed, location matters. If the non-engine components are installed elsewhere, such as another VM which may be better from a performance or application standpoint, they are licensed separately. For example, if one VM has SQL Server 2019 but another has Reporting Services, both VMs will need to be accounted for when it comes to licensing."
https://blogs.vmware.com/apps/2020/07/licensing-microsoft-sql-server-for-vmware-vsphere-part-one.html