Sometimes what you have just isn’t enough to get the job done.
In certain workloads, having additional CPU might be beneficial for the immediate workload, especially when discussing SQL Server. In the old days, dynamcially adding more CPU horsepower wasn’t an option unless you magically had another physical server with more CPU readily available. With the evolvement of virtualization, this is much easier and even more easier within the cloud space. In the cloud, it’s a simple restart of the virtual machine to acquire additional compute resources, both CPU and memory.