You may see improved performance if you ensure that the virtual machine remains scheduled when the vCPU is idle may improve performance.
esxtop provides performance insight concerning CPU resource contention. Database administrators should work with their VMware administrator to interpret esxtop statistics.
A reasonable upper limit in production environments is 80% usage; 90% usage should be used as an alert to the VMware administrator that the CPUs are approaching an overloaded condition. However, make decisions concerning usage levels based on the criticality of the database you are virtualizing and the desired load percentage.