This message was posted on behalf of Intel Corporation
This is a very good question. Some literature states that you need to check with the Hypervisor vendor to confirm how many Virtual Processors you can have for each Logical Processor.
I reviewed some online resources and it seems that for each Logical Processor you can have 12 Virtual Processors.
Again, this information would be better answer by your hypervisor vendor such as Microsoft, VMware, Citrix, etc.