Michael Tressler , I'm aware of both the Meeting Room SKU and the end user plans for Whiteboard. Yet the original question still remains open: is the meeting room SKU for the meeting room ressource account sufficient to use a shared Whiteboard on a Microsoft Teams rooms device as described in this article? As this seems difficult to answer even for you guys, we have tested it: no, it's not sufficient even though it has been designed specially for Teams Rooms.. We have NOT been able to display a Whiteboard in a meeting on an MTR device w/o an additional Whiteboard plan for the meeting room account. Assigning an E1 subscription on top of the meeting room SKU did the job. As this adds significant cost to the meeting room, we wonder whether this could be integrated into the meeting room SKU to live up to the claim "designed specially for Teams Rooms"?
BTW there is one more prerequisite worth mentioning: in the Teams admin center you need to allow sharing whiteboards in meetings: https://docs.microsoft.com/en-us/microsoftteams/meeting-policies-in-teams#allow-whiteboard