One does not technically need a Desktop in addition to a Server, so long as the person doing all the work has access to the database(s), database server(s) and the server machine running the Server Edition. In practice, power users at the heads of reporting chains use Desktops to configure and modify IOK template files (which they then store in shared/Dropbox folders accessible to the Server) because they DO NOT have all necessary privileges/access rights to the database(s) and server machine where the Server Edition usually runs.
We offer bundled Server/ServerPlus Editions together with packs of 5 or 10 Desktops with the option to convert 1 (out of 5 Desktop keys) or 2 (out of 10 Desktop keys) to spare backup or test environment Server keys, although they can also be used as high RAM Desktops.