The maximum number of resources a virtual machine can acquire is the same as a single host can provide. Resources can be divided as small as a single core, 4MB of RAM, and a quarter of a single NVidia A30 GPU.
In theory, this allows a GPU host to be sliced into 32 equal virtual machines using a quarter of an NVidia A30, 2 CPU cores and 32GB of RAM.
As resources are scarce, it is important to release not used resources (e.g. by shutting down or deleting a VM). VMs can be requested as needed and their resources can be changed as the needs of a VM or the entire ISCC evolve.
The guest operating system can be chosen freely, but should take into account the use case.