Physical CPUs, cores or threads? There's a substantial difference.
This thread implies that it supports 2 physical CPU packages for the standard version, and 64 (physical?) for Server 2012:
http://forum.techinferno.com/microsoft-windows/5607-windows-8-1-physical-processor-limit.html
GPUs is harder.
EDIT:
Here it's 1 physical CPU for 8, 2 for 8 Pro.
From
here, Win7 x64 supports up to 256 cores, though I'm not sure if MS is counting threads or actual cores. 8 shouldn't be a step down.
The new
Windows 8 task manager was shown being tested with 160 threads, though I'm not sure how they got this - I'm assuming it's being shown under Server 2012, and thus can use more than 2xCPUs.