A virtual machine’s vCPU count means the maximum number of threads that the VM can run at any given moment.
Generally, it's recommended to set 8 vCPUs per 1 physical core.
This article describes Hyper-V resource and isolation controls for virtual machines. These capabilities, which we'll refer to as Virtual Machine CPU Groups, or just "CPU groups", were introduced in Windows Server 2016. https://learn.microsoft.com/en-us/windows-server/virtualization/hyper-v/manage/manage-hyper-v-cpugroups
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