@"Kosta"#p16873its basically 32 cores / number of core you give but in reality your users wont use 100% of their available cpu all thetime neither at the same time, most of them will use much much much less, then you can oversell . as an example one of my servers has 16C/32T CPU and it has about 160 accounts using 1 core, server runs on CL +DA and load is betwenn 10-16 which i believe is ok, some users do use 100% of their cpu from time to time but not always.
with enhance you can migrate high load users to another server if you need which makes possible to really stretch those limits, though to pin point those users currently you will need to use external metrics