Did some researching, as it stands at the moment -
All XP products can distinguish between a physical CPU and the number of cores it has.
Windows XP
Home - 1 CPU no limit on number of cores.
Prof - 2 CPU's no limit on number of cores.
Windows XP64
2 CPU's no limit on number of cores.
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Now it gets tricky.
Windows 2000 cannot tell the difference between a physical CPU and number of cores (no fix is planned), so -
Windows 2000
Prof - Maximum 2 cores.
Server - Maximum 4 cores
Advanced Server - Maximum 8 cores.
Notice I didn't say CPU's, because each core is treated as a seperate CPU by Windows 2000.