In Odoo server configuration doc, we can see that the calculate worker though the way below.
workers = (Number of CPU * 2) + 1

And also an example given there too. Where the example is,

Configuration sample

• Server with 4 CPU, 8 Thread
• 60 concurrent users
• 60 users / 6 = 10 <- theoretical number of worker needed
• (4 * 2) + 1 = 9 <- theoretical maximal number of worker

...
Here it's say, Server with 4 CPU, 8 thread the calculation below.
But I checked my server one thread per CPU allocated from lscpu.
So what do you say about my calculation of workers?