Is there any kind of architecture imposed penalty for a VM with high number of vCPUs?

Running a compute cluster with 4 x 8890v4 per node - 96 core, 192 threads,

when running kubernetes worker nodes if there is an architecture imposed penalty caused by more vCPUs then 32 or 64 i.e. per VM ?

I can run more smaller worker nodes instead of smaller amount of bigger ones.

Anyone from the team could shed some light on this? What would be the sweet spot here?