The release of the Windows 7/Windows 2008 R2 will support more than 64 CPUs. It is also documented that the SQL Server 10.5 (Kilimanjaro – http://news.cnet.com/8301-13860_3-10236936-56.html) will extend the SQL Server Engine to support more than 64 CPUs.
Question: What if I am running a version of SQL Server that is not greater than 64 CPU aware?
Windows 7 introduces processor groups of up to 64 CPUs per group. It is not common, but it is possible, to have configurations with unbalanced group CPU counts. For example, on a machine with 96 CPUs you could have two groups 1 == 64 CPUS and 2 == 32 CPUs. If you have SQL Server 2008 Enterprise installed it can use up to 64 CPUs. You don’t want it associated with group 2 and only 32 CPUs.
Windows provides capability to assign a service to a preferred node using SC.exe. You may need to use SC.exe to establish a preferred node for the SQL Server based service.
Full Article – http://blogs.msdn.com/psssql/archive/2009/06/16/sql-server-on-windows-7-windows-2008-r2-with-more-than-64-cpus.aspx