beg to differ
The Windows Server 2003 family supports single or multiple CPUs that conform to the symmetric multiprocessing (SMP) standard. Using SMP, the operating system can run threads on any available processor, which makes it possible for applications to use multiple processors when additional processing power is required to increase the capability of a system. New features include SMP locking performance, improved registry performance, and increased Terminal Server sessions. Designed for mission-critical applications, Windows Server 2003, Datacenter Edition supports new systems with up to 64-way SMP. The support for over 32 processors is only available with the 64-bit edition of Windows Server 2003, Datacenter Edition.
Microsoft also offers a 128-way SKU for Windows Server 2003, Datacenter Edition so Windows can run on a 128-processor computer. However, the largest partition supported would be 64 processors.