Inspired by Jason Boche’s article: http://www.boche.net/blog/index.php/2009/08/18/hidden-virtual-cpu-limit-restriction-in-esx-3-5/ and also William Lam’s Perl Script (http://communities.vmware.com/docs/DOC-10556). I decided to re-create this in PowerCLI.
More information can be found here: http://www.virtu-al.net/2009/08/20/powercli-number-of-vcpus-in-a-cluster/