Is there a document that explains the break down of adding multiple CPU's to a guest and the performance impact?
Also has this changed in esx4?
Page 3 of this ESX 3.5 doc:
I'll see what I can find ESX 4 specific, but the general best practice principal still applies due to general CPU scheduling reasons and memory overhead for additional CPUs
Page 19 of this vSphere Best Practice doc
http://www.vmware.com/pdf/Perf_Best_Practices_vSphere4.0.pdf