windows server will be rarely used, from 1 user, 4 cores will be more than enough, the rest of the cores will be unusedOMV will run fine with just 2 vCPUs. PVE with 2 cores. then you got 44 vCPUs for your windows server VM. If your Win really needs that much performance for compiling or what ever thats fine. But with VMs that idle most of the time, you usually run out of RAM first.