You can find discussions, and blog posts regarding how vCPU configurations affects NUMA, which may play a role in large, high performance environments.
However, in most cases this configuration depends on the operating system's, and running application's capabilities. Some operating systems, or applications may not support a high number of vCPUs, in which case it may make sense to configure Cores-per-socket.
I would recommend reading:
form a performance perspective they would all be the same
From a licensing perspective, depends on how your vendor works
Since vsphere 6.5 the esxi host makes all the vNUMA calculations.
Please chekc this for more information: Virtual Machine vCPU and vNUMA Rightsizing - Rules of Thumb - VMware VROOM! Performance Blog