@Phani1 In Databricks, the vCPU count is equivalent to the number of Spark vCores. This means that if the DS3 v2 instance has 4 vCPU, it would also have 4 Spark vCores. Please note that the Spark VCore count is based on the vCPU count of the underlying cloud provider's instance type. Spark tasks are distributed across these vCores for processing.
I hope this answers your question.