There are many speculations about whether Hyper-Threading (Intel) is a good or bad feature to have enabled on your SQL server.
The only way to successfully determine whether it is good or bad is by testing. This document explains what you need to look for when scoping the effects of Hyper-Threading.
Note: Hyper-Threading may or may not be a valuable feature to have enabled, depending on the setup and use of the SQL server. In most cases, Hyper-Threading would be beneficial when running transactions that gather and transform large amounts of data, typically when running historical reports from the Orion database. This guide should be used if you wish to know how your SQL server handles transactions when using multiple CPU cores, physical or logical.