The core principle most readers miss is that CPU limits are tied to CPU throttling, which is markedly different than CPU time sharing. I would argue that in 99% of cases, you truly do not need or want limits.

limits cause CPU throttling, which is like running your process in a strobe light. If your quota period is 100ms, you might only be able to make progress for 10ms out of every 100ms period, regardless of whether or not there is CPU contention, just because you've exceeded your limit.

requests -> CFS time sharing. This ensures that out of a given period of time, CPU time is scheduled fairly and according to the request as a proportion of total request (it just so happens that the Kube scheduler won't schedule such that sum[requests] > capacity, but theoretically it could because requests are truly relative when it comes to how they are represented in cgroups)

Here is the fundamental assertion: requests ensure fair CPU scheduling in the event of CPU contention (more processes want CPU than can be scheduled). Given that you are using requests, why would you want limits? You might think "limits prevent a process from taking too much CPU" but that's just not true. If that processes DID try to use up too much CPU, CFS would ensure it does not via fair time sharing. If no other running processes needed the CPU, why enforce CPU throttling which has very bad effects on tail latency?