SA benefit for SQL HA

Hi All,

I'd like to know how many Windows Server license to be purchased in below scenario. 

What I want to configure is 3 node SQL HA&DR scenario and 1 is active node and the other will be passive node. One of 2 passive nodes is for SQL High availability and the other passive node will be for Disaster recovery. 

In this case, in terms of SQL SA, only a passive node will be required license and the others will be covered by SA benefit but how about Windows Server? 

Window Server SA Beneift only can cover DR rights so one for DR passive node will be covered by Windows Server SA Benefit? 

Please let me know any exact guidance for license! 

Really appreciated with your comments! 🙂