Windows on early multi-cpu machines did, I think they still do for multiple physical cpus.
Can be nicely tested with virtualization (e.g. KVM). Just assign multiple CPUs with one core each and Windows will only use the amount of "CPUs" that the license allows. A single CPU with a bazillion cores is no problem, though.
I only know this because I ran into that exact pitfall several times already.
And here's a table about hardware restrictions for Windows 10: https://en.wikipedia.org/wiki/Windows_10_editions#Comparison...
Looks like Windows 10 Pro is limited to 128 cores / threads per CPU. Guess I was a bit off with my "bazillion" remark above, but who with access to that kind of hardware would ever want to waste it on Windows anyway?