CAL Appliance Estimation
Go to Appliance Template:
You will find lots of SAP S/4 HANA versions there, just choose your suitable version and go inside.
In our scenario, we have used the below version:
SAP S/4HANA 2020, Fully Activated Appliance (Release Date: Dec 15 2020)

Now check the "Calculated Cost":

It says that we need at least 44 Core CPUs (4+4+32+4)

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