Do you mean how the new VVF (VMware vSphere Foundation for VDI) bundle is licensed including vCenter, vSphere and vSAN or just the Concurrent vs Named user licenses for Horizon 8?
Does this link help?
https://docs.omnissa.com/bundle/Horizon-AdministrationV2406/page/LicenseUsageModels.html
I recall an older feature matrix PDF as well here:
https://www.vmware.com/docs/vmw-horizon-subscription-feature-comparison