Hyperthreading Mitigation - Threads or Cores?

I followed this article for a HP DL380p Gen8:

VMware Knowledge Base

It states to enable VMKernel.Boot.hyperthreadingMitigation to "true" and that in doing do, vSphere/ESXi will only display 1 logical processer per core.

This particular processor has 12 cores, making 24 threads with HT enabled.

Just to help me understand, can I still count on having all 24 CPU threads available in planning or only 12 with the option set to "true"?

Thanks in advance.