See http://community.qlik.com/thread/63073 for information. Basically you can lease a CAL from the server with a Personal edition of Qlikview, but if you are going to develop qlikview apps you should seriously consider getting a license.
So let me see if I got that right:
If we buy 10 Named CALs, 10 users could then work with the Desktop version and can access the server to read the .qvw files.
If I want for two of them to develop several small applications that all users can have access to I would need two Client licenses as well?
I should add that we are in a testing phase and that there is no professional QlikView-Developer around so I was thinking that two "poweruser" could create a few applications to get used to the program without having the need for a license.
You are right. All 10 users can use Desktop and access the Server to work with QVW files. The Named User license will allow your developers to create and modify applications that can be read in the QlikView Server by any other licensed (and allowed to) user.
QlikView Server can either dynamically or manually assign licenses to users and they can borrow a license from the server, so they are able to open any number of documents for 30 days, after that you will have to reconnect to the server to renew that lease for another 30 days. So in principle you don't need any additional local client licenses, as long as these local licenses do not add any other feature.
Anyway, I recommend you to check with your QlikView Sales rep or Partner Manager so he can help you in your specific environment and get the most suitable licensing scenario.
Hope that helps.