Here a quote from the Release Notes for Build 49.16 of NetScaler 11.1 Release
Citrix Release Note
In my opinion SmartAccess is basically FREE the way Citrix packed the CCU's to the Netscaler ADC editions. It looks like Citrix gave up on the universal license so why not remove it completely? One single CCU is/was worth $55 and means Citrix gave away $27.500 for Standard and $55.000 for Enterprise and I wonder if this was signed off by Citrix sales...