Oracle VM supports CPU oversubscription, which allows a single Oracle VM server to oversubscribe te total number of CPU cores to guests. A single Oracle VM server with four six core CPUs (24 cores) could run 24 one CPU guests without oversubscribing the Oracle VM servers’ CPUs. For example, an oversubscribed Oracle VM server with four six core CPUs (24 cores), could provision more than 24 cores / virtual CPUs to guests, which would be an oversubscribed Oracle VM server.
For more details about CPU requirements and server and guest sizing please review http://itnewscast.com/chapter-4-oracle-vm-server-sizing-installation-and-updates#Oracle_VM_Server_Sizing_and_Resource_Requirements
Q: Does it mean i can give 24 VPUs (Without CPU over subscription) ?
Q: How much can i scale it if i want to use CPU over subscription?
A: Depends on the workload, for example none CPU bound apps like web apps (SOA suite) can use extensive CPU over subscription. The Oracle DB is not a good candidate for CPU over subscriptioncan.
Q: Do i need to perform stress testing to determine the figure?