Add a Kconfig entry to set the maximum number of vCPUs per KVM guest and
set the default value to 4096 when MAXSMP is enabled, as there are use
cases that want to create more than the currently allowed 1024 vCPUs and
are more than happy to eat the memory overhead.

The Hyper-V TLFS doesn't allow more than 64 sparse banks, i.e. allows a
maximum of 4096 virtual CPUs. Cap KVM's maximum number of virtual CPUs
to 4096 to avoid exceeding Hyper-V's limit as KVM support for Hyper-V is
unconditional, and alternatives like dynamically disabling Hyper-V
enlightenments that rely on sparse banks would require non-trivial code
changes.
Suggested-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Kyle Meyer <kyle.meyer@hpe.com>
Link: https://lore.kernel.org/r/20230824215244.3897419-1-kyle.meyer@hpe.com
[sean: massage changelog with --verbose, document #ifdef mess]
Signed-off-by: Sean Christopherson <seanjc@google.com>