In all documents - including the one that's been mentioned before - VMware states that the limit is a "per CPU" limit. So no matter whether you have Essentials, Standard, or Enterprise Plus licenses, the limit per CPU is the same.
Something that I can't find, is whether it is possible to have an Essentials licensed host with more than 32 cores/CPU as long as sufficient licenses (e.g. 4 out of the 6 CPU license) are available. However, I'd guess that someone who needs such hosts will most likely not go with Essentials licensing.
André