There's basically no license limit on the number of vCPUs for any paid licenses.
However some older versions had such limits.
I'd recommend you search the Internet for "configuration maximums vsphere", and check the documentation for the version you are using.
In addition to that, the number of total vCPUs is limited to the total number of physical CPUs present on ESXi host. If your ESXi host 32 CPUs then the max virtual CPUs you can assign to the VM will be 32.
In Added to Suresh comments,it relay on your VM hardware version.