Since CPU capacity can be changed fairly easily in VMware, there is no limit on software licenses required for any given server or cluster of servers.
Horsesh*t, nonsense, bunk, laughable, the Oracle Partitioning Policy is infamously non-contractual with a non-sequitur connection to installed and/or running in the definition of the Processor metric.
Still, companies routinely fall prey to the shock and awe commercial outcome of Oracle audit practices that demand a scripted record of all physical ESX hosts, either managed within vCenters or sharing storage.
It’s accurate to suggest Oracle has no contractually-binding view of how to license its software in VMware. Oracle’s unwillingness to fight via litigation for its VMware policy was effectively settled in the well-publicized Mars audit.
Our approach is to license in good faith the compute capacity required in VMware to replicate Oracle’s solutions for high availability, disaster recovery, and systems management, including a few recommendations to isolate servers.. This means servers not running Oracle can and should be licensed given their value towards business continuity of Oracle workloads.