This level corresponds to SMT in CPUs I gather. So you can argue your 192 core EPYC server cpu has 384 "vCPUs" since execution resources per core are overprovisioned and when execution blocks waiting for eg memory another thread can run in its place. As Intel and AMD only do 2-way SMT this doesn't make the numbers go up as much.

The single GPU warp is both beefier and wimpier than the SMT thread: they're in-order barely superscalar, whereas on CPU side it's wide superscalar big-window OoO brainiac. But on the other hand the SM has wider SIMD execution resources and there's enough througput for several warps without blocking.

A major difference is how the execution resources are tuned to the expected workloads. CPU's run application code that likes big low latency caches and high single thread performance on branchy integer code, but it doesn't pay to put in execution resources for maximizing AVX-512 FP math instructions per cycle or increasing memory bandwidth indefinitely.