Hi astosim, Please see the following for diagnosing high CPU:
Diagnose and troubleshoot high CPU on Azure SQL Database
Azure SQL Database provides built-in tools to identify the causes of high CPU usage and to optimize workload performance. You can use these tools to troubleshoot high CPU usage while it's occurring, or reactively after the incident has completed. You can also enable automatic tuning to proactively reduce CPU usage over time for your database. This article teaches you to diagnose and troubleshoot high CPU with built-in tools in Azure SQL Database and explains when to add CPU resources.
Another thing to note is "In the DTU model, the system may select any available hardware configuration for your database or elastic pool. Further, in the DTU model you have only indirect control over the number of vCores (logical CPUs) by choosing higher or lower DTU or eDTU values."
You can migrate Azure SQL Database from the DTU-based model to the vCore-based model to transition between purchasing models.
If this is helpful please accept answer.