Linux can handle 32 CPUs in a 32bit install and 64 in a 64bit install (which is the same for Vista and XP). If you have a Linux cluster system then it can handel 1024.
https://answers.launchpad.net/ubuntu/+question/9820In kernel 2.6 Linux uses the "Process Scheduler" to manage the different cores and hyper threading, similar but different, then the dispatcher lock.
Info on how linux kernel 2.6 handles multiple cores. See page 3
http://software.intel.com/sites/oss/pdf/mclinux.pdfHave you seen what 256 cores look like in Win7?
http://software.intel.com/en-us/blogs/2009/01/05/what-does-256-cores-look-like/