Hey,
it's just a way to present the vCPUs to the guest os.
But it doesn't maky any difference from a technical point of view, as you just configure the amount of vCPU that will be given to the VM.
ESXi will give this information into the guest, how many sockets and how many cores each socket "has".
But behind the covers, the VM will just run with a number of vCPUs = (vsockets x vcores).