We are running an ubuntu 20.04 VM on Esxi 7.0 Update 1. The host has two AMD EPYC 7742 64-Core Processor, i.e. 256 logci cpu cores in total.
Assigning more than 128 cores will require enabling the IOMMU. This causes lots of CPU hard lockups on the ubuntu VM.
Running with fewer than 128 cores does not have this issue.