Queue Depth and vSCSI controllers
Ensure you read the VMware / SQL Server best practices guidelines.

This is taken from that document:


  Utilize the VMware Paravirtualized SCSI (PVSCSI) Controller as the virtual SCSI 
  Controller for data and log VMDKs. The PVSCSI Controller is the optimal SCSI 
  controller for an I/O-intensive application on vSphere allowing not only a higher I/O 
  rate but also lowering CPU consumption compared with the LSI Logic SAS. In addition, 
  the PVSCSI adapters provide higher queue depth, increasing I/O bandwidth for the 
  virtualized workload. 
  
  Use multiple PVSCSI adapters. VMware supports up to four (4) adapters per a VM and 
  as many as necessary, up to this limit, should be leveraged. Placing OS, data, and 
  transaction logs onto a separate vSCSI adapter optimizes I/O by distributing load 
  across multiple target devices and allowing for more queues on the OS level. Consider 
  distributing disks between controllers. vSphere 6.7 supports up to 64 disks per 
  controller


VMDK disk files have their own queue, with 64 entries, by default.  PVSCSI adapters have a default queue length of 256 per PVSCSI adapter, however those settings can be modified.