Hi
many vCPU will cause CPU scheduling issue so that I wouldn't allocate a lot of vCPU if there is no clear reason.
below is from vsphere design course,
always start at 1vcpu. don't allocate many vcpu without clear reason.
with many physical core, you can allocate many vcpus but it doesn't mean it is good.
8vcpu VM is not medium, only a few application required such amount of vcpu and also you need to think about license cost due to increasing vCPU.