I currently own 12700K. 8 performance (hyperthreading) + 4 efficient.
All 12 cores (20 logical) are visible in Win10 22H2. I tested vmware workstation and Hyper-V. Under Hyper-v i gave all 20 cores to VM, installed win10 inside... Not had any problems...
How they solved this I don't know bit it work well.