Richard
Unfortunately this is an Office 365 Community boards. Your would better asked over on Technet
I would say you would not need any. The User accounts will be on Office 365. If you want to connect DirSync or ADFS back to your local domain controller, it will just connect without needing any SALs
All you will be using the AD is for DirSync right? So you should not need any, from My experiencing..But once again, this would be better asked over on Technet because its not really an "Office 365" licensing issue.
But I am 99% positive it is 0 because you are just using DirSync.