To get the physical number of CPU's in a box
SELECT
cpu_count / hyperthread_ratio AS PhysicalCPUs
FROM
sys.dm_os_sys_info
To get the number of logical CPU's in a box
SELECT
cpu_count AS logicalCPUs
FROM
sys.dm_os_sys_info
Myths About TempDB 1 File Per Core[/code]
Personally I would only ever split TempDB up if you have performance issues with TempDB.