Parallelism and CPU
Going Further
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The challenge for me and many for others is that the Cost Threshold for Parallelism on Azure SQL Databases is set to 5 and it cannot be changed.
While I do think that the emphasis should be on the logic and indexes it really is a disadvantage for something so important. I hope this will be changed in the future.
But the important thing is that it gives you the illusion you need to pay more for a bigger instance with more CPUs.