Hi,
I would strongly recommend you to go through the below articles which provide great information on how the vCPUs work in Hyper-V:
Hyper-V Virtual CPUs Explained
Hyper-V Concepts: vCPU (Virtual Processor) - Q&A
Once you have read the above articles you should get a better understanding on how vCPUs work for Hyper-V in general. If you want to use multiple sockets you will have to configure the NUMA nodes:
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Best regards,
Leon