macOS has a limit of 64 threads, therefore a limit of 64 CPU cores...
M1 Ultra has 20 CPU cores, so a dual M1 Ultra would have 40 CPU cores; a quad M1 Ultra would have 80 CPU cores, which is more than the OS can handle...
A 4X Ultra has 64 performance cores and 16 efficiency cores. So if they really wanted to offer a 4X Ultra*, and if the limit really is 64 cores (I don't know whether it is or not), one option would be to dynamically disable the efficiency cores when given a job that could make use of all 64 performance cores.
Don't know if that would be a good look for them, though. Plus at a 4:1 ratio for performance:efficiency core processing power, you'd be effectively giving up 4 performance cores (6% of the machine's CPU processing power), which reduces value.
*The reason to offer a 4X Ultra wouldn't be just for the CPU power; some might want the doubled GPU power and RAM as well. A 4X Ultra would put them in dual-A6000 territory:
256-core AS GPU (4X Ultra) = 84 TFLOPS, single-precision
dual RTX A6000** = 78 TFLOPS, single-precision
dual W6900X*** = 44 TFLOPS, single-precision
**+$7,200 option over base GPU, with Dell Precision 7920 Tower workstation & current discounts
***max for current Mac Pro, +$11,400 option over base GPU
Likely would be a tiny market for this. Would make a good HALO product. Of course, there is still a
triple RTX A6000 (+$10,800 over base), which would beat it in GPU power. Apple's not likely to be on top in this dept. in the forseeable future.
I wonder if MacOS has a thread limit on GPU processing....