Hi,
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. You may check the following artcile for detailed information about virtual CPU:
https://www.altaro.com/hyper-v/hyper-v-virtual-cpus-explained/
(Please note: Information posted in the given link is hosted by a third party. Microsoft does not guarantee the accuracy and effectiveness of information.)
Thanks for your time!
Best Regards,
Anne
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