One Fabric sizing detail that changes your licence bill.
On F2 to F32 capacities, every person who views Power BI content needs a Power BI Pro or Premium Per User licence. From F64 up, viewers with a free Fabric licence and the Viewer role can open reports. Microsoft Learn spells this out in its Premium-to-Fabric migration FAQ.
Authors are different: anyone who creates or edits content in a shared workspace needs Pro or PPU on every capacity size.
So when you size a capacity, count your report viewers, not just your workloads.