Depending on what you mean by that, there's perhaps a misconception here. Let me explain a few details, trying to answer some of your questions at the same time:
1. vCPUs: In a VM configuration, you tell VirtualBox to provide <n> virtual CPUs (vCPUs) to a VM. To the guest OS, VirtualBox provides the <n> vCPUs as 1 CPU with <n> cores and no (hyper-)threads (1s/<n>c/<n>t). Note that in principle, <n> is independent of the host CPU and currently limited to 64 by VirtualBox 7.0 (try VBoxManage modifyvm "VM name" --cpus 64 for some nice display in your favorite guest OS's task manager ).
2. OS process(es) and threads: The VirtualBoxVM process ("the VM") creates 1 thread for each of the <n> vCPUs and several (<m>) additional threads (*). The VirtualBoxVM process does not tell the host OS how to schedule those <n+m> threads.
3. Host OS scheduling: The host OS decides itself when and how to schedule the <n+m> threads of the VirtualBoxVM process on the physical host CPU(s). The different Linux and Windows variants have different schedulers with different default settings, and the administrator can influence the schedulers and their settings in various ways.
3.1 Hyperthreads: AFAICS, host OS schedulers often try to avoid using both hyperthreads of a CPU core as long as possible, because the second hyperthread only adds 30 % performance on average.
3.2 Sockets: AFAICS, the scheduler of Windows Server variants tries to keep the threads of one process on a single socket, because the sockets do not share the faster CPU caches (L1 + L2 at least).
3.3 Hybrid CPUs: AFAICS, on Intel's hybrid CPUs with performance and efficiency cores (P-cores, E-cores), the Windows 11 scheduler tends to select the CPU cores dependent on its power management settings.
(*) Douglas Adams was right: When I first analyzed this behavior, the VirtualBoxVM process on my VM with 2 vCPUs had 42 threads in total.
PS: Threads: Note that I tried to maintain a clear distinction between (OS) threads as part of OS processes and (CPU) hyperthreads here. I've seen several discussions in the VirtualBox forums and also in other forums, where people were confusing them, resulting in misunderstandings.