-Normally you need an OS and programs for each commlink, unless you break the copy protection, in which case you can copy them onto as many as you want. Of course, then they will degrade (-1 rating each month or each 2 months, see Unwired p108-109).
-system limits the rating of programs running on the device (SR4A p222), unless you have an optimization program option (unwired p115)
-for tacnets, you can either have all players run tacnet software (decentralised tacnet) or one commlink (centralised tacnet) in which case slaving of commlinks is needed (taken one subscribtion/slave for the master node). The last has the problem that if the master node drops, the whole tacnet drops while in the former, you still keep the rest of the net. Tacnets are explained in full in Unwired p125).
-Slaving is explained in Unwired p55 and 59. Basically it means that the slave is protected by the firewall of the master, but doesn't allows any matrix connections except through the master node. In short, all communications have to go through the master.