So last year I purchased a MAPS benefit and found that with only 2 users for my small MSP business it was a good deal at $440 per year

If you purchase Microsoft 365 Business Standard on a monthly committment you pay $45.32 per month for 2 users but the MAPS benefit provides Office 365 E3 licensing for 5 users so it is well worth the price for just your Office 365 usage (Email/Microsoft Office).

If you work on Micrsoft products then this allows you to test bed many of the software products you deploy to your customers.

But also you get $140 AUD a month to spend on Azure so I have moved this website to an Azure Virtual Machine