CPU_CORES is a SAP Parameter attribute which is used to control Processor cores used for system sizing. information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
You can use this parameter to specify the number of processor cores for
which the instance is to be designed. The parameter itself has no
effect. However various other parameter sizes (such as the number of
work processes) are calculated from its value using formulas.
With the default setting, the parameter is set to the total number of
processor cores available in the operating system. You can make an
explicit specification either an absolute integer value (>0) or
relative to the total number of available processor cores (such as
"50%").
See SAP Parameter Documentation for full SAP documentation for this profile parameter.