Maximum number of vCPUs per KVM guest

configname: CONFIG_KVM_MAX_NR_VCPUS

Linux Kernel Configuration
└─>Virtualization
└─>Maximum number of vCPUs per KVM guest
In linux kernel since version 4.14.330 (release Date: 2023-11-20)  
Set the maximum number of vCPUs per KVM guest. Larger values will increase
the memory footprint of each KVM guest, regardless of how many vCPUs are
created for a given VM.