CPU Utilization is 1% - 2%, can reduce the Virtual processors.

Hi, 

We have MSSQL server 2012, which is a SharePoint farm database.  

The current CPU virtual processors is 32, and the max utilization is 10%, so our auditor found this and stating why you need so many vCPU can this reduced to 16? 

so in this case if we reduced to virtual process to 16, is there will be any impact on the RAM, as always the utilization of our RAM (of 128 GB) is 96%. 

Thanks