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Based on your description, if you would like to change to another new computer to use Office 365 service, you do not need to remove any license or any settings from the decommissioned PC.
Office 365 is a cloud based service, you may just change to another computer and run the settings as how it works in your old PC to work.
Yes, for Office Professional Plus license, according to the Microsoft Office Professional Plus Service Description:
"Each license allows a user to install Office Professional Plus on up to five simultaneous machines. If a user attempts to install Office Professional Plus on a sixth machine, he or she will receive a message showing the machines that are active for the license. The message will instruct the user to disable the subscription on one of the active machines to proceed. "
If you would like to know more service descripion about Office 365, please refer to the links below:
For Office 365 Small Business version:
For Office 365 Enterprise version:
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Your directions are also applicable to Microsoft Office Professional Plus license?
sorry for the delay. Your explanations clarified all.