I am very confused. As I research on web calculation on vCPU and logical cores method also is same.

https://forum.huawei.com/enterprise/en/what-is-machine-learning-explained-in-detail-part-1/thread/66...

Number of vCPUs = (No of Threads x No of Cores) x Physical CPU Number 

https://baiweiblog.wordpress.com/2017/10/27/how-many-physical-and-logical-cpu-cores-in-your-computer...

These threads are the core’s logical capabilities. The total number of logical cores = CPU sockets × physical cores per socket × threads per physical core.

https://www.virten.net/vmware/vmware-vsphere-esx-and-vcenter-configuration-maximums/

But on below link showing ESXi 8.0 Host Maximums

Logical CPUs per host =896

Virtual CPUs per host = 4096