Not tested, but this is from msdn:
To determine if hyperthreading is enabled for the processor, compare NumberOfLogicalProcessors and NumberOfCores. If hyperthreading is enabled in the BIOS for the processor, then NumberOfCores is less than NumberOfLogicalProcessors. For example, a dual-processor system that contains two processors enabled for hyperthreading can run four threads or programs or simultaneously. In this case, NumberOfCores is 2 and NumberOfLogicalProcessors is 4.
You can find these fields in table "tblprocessors"