Pod limit is same - 110 pods. No matter do you run 1cpu ram instance or 32cpu.

We run many tiny idle pods for our "review apps" cluster and utilize large nodes to save on control plane memory overhead. And we became capped by pod count limit while having plenty of CPU and RAM. We'd like to have pods count limit scaled with cores count or allow user to overwrite it (i.e. let user be responsible for node stability).