Code:
cat /boot/config-2.6.24-19-generic | grep NR_CPUS
change config-2.6.24-19-generic to fit your current running kernel.
Even despite what Ubuntu supports, it's easy enough to recompile the kernel.
I believe the short answer you're looking for is 8.
Which typically this would be dual quads.
For 4way configurations you need AMD Opteron 8 series, and MP Capable XEONs.
It is theoretically possible to modify the kernel to work in a NUMA based architecture with high-speed interconnects to create a somewhat virtual SMP environment without special Opterons or XEONs, at that point you'd definitely need a custom kernel. (vSMP)
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