Licensing of D365 Sales and D365 Finance connection via Dual Write

JensH20457 I have reached out to the NCE team and this was their response:

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It is somewhat dependent on whether the tables that are being written to are restricted or unrestricted.  As we can see from the Dynamics 365 licenses guide, a license isn’t required to configure dual write for unrestricted table, but a license is required for restricted table.

If they have configured dual write to synchronize to a restricted table, then the user would need to have a license for both Finance and the corresponding CE license.  To see which license is required for which restricted table, please see Restricted tables requiring Dynamics 365 licenses - Power Apps | Microsoft Learn

Microsoft Dynamics 365 | Microsoft Licensing Resources

Dual write enables customers to synchronize data from the AOS applications Commerce, Finance, Supply Chain Management, and Project Operations into Dataverse. The dual write capability is configured at the table level, enabling you to designate the specific tables to synchronize with Dataverse. Find more details here. A specific license is not required to enable dual write, nor is additional licensing required if you want to configure dual write against unrestricted tables. When dual write is configured against a restricted table, however, users making updates in Dynamics 365 that result in updates to those restricted tables must be appropriately licensed. For example, if Finance users are leveraging dual write to integrate the Invoice Process (a Dataverse restricted table), these users need to be appropriately licensed. For a list of restricted tables, please check here.

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I hope this helps!