It depends on how the virtualization software presents the CPU to the VM. Some software lets you control the CPU topology as seen by the VM and some do not. If SA in the VM sees the two cores as being cores of the same chip, a 1-socket license will work.
Also, SA12's topology detection within a Windows VM is a bit more consistent than within a Linux VM since SA queries the Windows OS for its view of the topology rather than probing the hardware directly as we do on Linux. Depending on the VM software, SA12 in a Linux VM can possibly see different topology every time it starts up because the virtualization software can cause problems with the hardware probing.
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