A. When calculating resource capacity, you should ensure you don't exceed the recommendation of eight virtual processors to each logical processor. Remember that a logical processor is a core, so if you have a quad-core processor, it counts as four logical processors, so up to 32 virtual processors would be supported.
This isn't an enforced limit, so in theory you could exceed eight virtual processors per logical processor. However, if you hit a problem, it would not be supported by Microsoft, and it really isn't recommended. Proper capacity planning is unlikely to recommend more than eight virtual processors per logical processor unless you have extremely light loads.