The Nutanix Controller VM has some sizing guidelines that are published in the official documentation, but the majority of the sizing logic is embedded within Foundation (and Phoenix) which is applied during the node deployment process.
As a customer you can ignore this under the guise of “invisible infrastructure”, but as an NPX candidate you need to understand the details. Be aware that Nutanix is constantly trying to optimise the CVM code to “do more with less” and leverage the CPU features of each new generation of Intel processors. Continue reading NPX – Controller VM Sizing