Disabled hyperthreading on my MacPro5,1 last night and threw a few tests at it. Frankly, as I do most of my encoding with NVENC under Windows before passing it on, the extra couple of minutes on a CPU Handbrake encode under macOS is really no big deal for me. Somebody asked for a comparative Geekbench I think (might be dreaming) but here we are:
Single-Core Score:
2968 (
Enabled),
2966 (
Disabled)
Multi-Core Score:
24773 (
Enabled),
22572 (
Disabled)
Reusing an older result for the enabled tests, but the hardware hadn't changed and still on 10.13.6 (17G6029 for enabled and 17G8029 for disabled). I should probably retest in case the multicore drop is due to other changes in the latest 10.13.6 (2019-4) but it's a reasonable ballpark, I guess.
Standard desktop use of the system I've noticed no difference in performance at all, but then it's got twelve physical cores to play with anyway.
UPDATE: I forgot to say, disabling SMT appears to be honoured under Boot Camp Windows 10 as well. Certainly mdstool and Task Manager report results in line with there being 12 cores and 12 threads.