With the Intel Xeon 678X "Granite Rapids WS" processor that I have been recently testing within the HP Z4 G6i workstation, there are 48 cores plus with Hyper Threading is a total of 96 threads for this high-end workstation processor with a 300 Watt TDP.
For those curious about the performance impact of HT/SMT on this Intel Xeon 600 series workstation processor, here are some comparison benchmarks.