• Restart SQL service (if downtime is permissible) and connect via DAC.

    use select * from sys.dm_exec_requests to see what requests that is executed against the databases. You will see wait types, wait resources, etc. It will give you more info then sp_who2. High CPU usage can be caused by a lot of reasons like:

    Bad execution plans caused by bad statistics

    Locks and blocks

    DBCC CHECKDB

    Index rebuild

    etc

    The below link provides more details on scripts for troubleshooting:

    http://sqlserver-help.com/2014/07/17/script-find-currently-executing-queries-blocking-waits-statement-procedure-cpu/