CPU usage can be pegged (and will be if 1 VPS uses up a large amount of cpu for an extended interval) but as far as cpu limits are concerned for VPS, ours will have no set limit, they will be able to use a fair share. With 2 x Dual Core Opterons in these servers, that's a lot of cpu shared between a few VPS servers.
How much more resources Windows uses than linux is really irrelevant, the host servers will host the number of VPS's that fit into each server, these will not be oversold at all with regards memory or disk allocation.
You will be getting a very nice VPS service on these machines

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