Processor affinity for SQL Server on vmware
The Microsoft documentation states not to change processor affinity unless it is necessary.

affinity mask Server Configuration Option

Because setting SQL Server processor affinity is a specialized operation, it is recommended that it be used only when necessary.

It also states that the feature will be removed in a future version.

This, combined with the VMware documentation stating that it should not be changed, should be quite convincing.  Additionally, recommendations from the SQL Server community online to change it by default seem to be lacking.

Lastly, Window kernel processes run at a higher priority than other processes on the system (unless they are unwisely set to real-time priority), so all critical processes in Windows will get the CPU they need regardless of how much CPU SQL Server wants at any given time.  Ref. Thread Priorities