Why Entitlement CPU can't be set to same as Virtual CPU?

UNIX for Beginners Q & A
1

I read that Entitlement CPU should be set to max 75% compare to Virtual CPU. May I know the reason.
I have set the Entitlement CPU = Virtual CPU on AIX . It works fine .
Can you help to understand.

2

Perhaps this will help?

Configuring Virtual Machine Hardware in the vSphere Web Client

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