Wait: if this is all about testing OS X browsers, why do you need OS X Server at all?
The issue is he wants to stay "legal" within the letter of the "law", and while OS X Server's license allows virtualization (on Apple hardware) OS X client's does *not*. Just like anything related to OS X on x86 there are
ways to convince OS X client to run in a virtualizer (Both VmWare and Parallels apparently make token efforts to stop installing it that are easily overridden), but it's still against the license agreement. Besides, using the "Family Pack" license is forbidden in a business or commercial environment anyway:
The Family Pack Software License Agreement allows you to install and use one copy of the Apple software on up to a maximum of five (5) Apple-labeled computers at a time as long as those computers are located in the same household and used by persons who occupy that household. By "household" we mean a person or persons who share the same housing unit such as a home, apartment, mobile home, or condominium, including students who are primary residents of that household but reside at a separate on-campus location. This license does not extend to business or commercial users.
A superghetto trick for getting "multiple users" out of a single OS X client is to combine Fast User Switching with OSXVNC. I suspect that probably violates some aspect of Apple's licensing agreements as well, if only in spirit, but if you needed to do *basic* web browser functionality testing in a small group one racked Mini (Or one hidden in the bottom of a rack between the lowest server and the floor) would be all you needed. ;^)