Hi There,   You are correct the Company would need a Smart Account moving forward.   Please see additional information at https://www.cisco.com/c/en/us/products/collateral/switches/catalyst-9300-series-switches/bulletin-c25-741131.html

if you are upleveling for the promo it would be considered uncovered.  If you are just doing a straight upgrade, you can use the DLU folowing the standard transition rules and will need to purchase ESW and UCSS for the additional users.

The ESW must be purcahsed within 90 days of purchasing the 3&3 promo.  The UCSS must be registered at www.cisco.com/go/license within 90 days and the ESW contract number that covers the software products skus from the 3&3 promo is needed to complete ...

The ESW and UCSS on the traditional stand alone solutions cannot be converted. However, you can work with your partner that initially sold you the ESW contract and the UCS subsciption to ask for a credit for the unused balance.  The cost of the new C...