On March 31, 2018, Fujitsu submitted a new TPC-E result for a two-socket PRIMERGY RX2540 M4 system running SQL Server 2017 Enterprise Edition on Windows Server 2016 Standard Edition. The official TPC-E Throughput score was 6,606.75, which is a new record for a two-socket system. It was barely a new record though, since Lenovo had a previous result of 6,598.36 for a two-socket Lenovo ThinkSystem SR650 system also running SQL Server 2017 Enterprise Edition on Windows Server 2016 Standard Edition.
Both systems were using the same flagship 28-core Intel Xeon Platinum 8180 processor which will give you the most overall CPU capacity per socket, along with the highest SQL Server 2017 Enterprise Edition license costs.
Most organizations would be much better off with a lower core count, higher base clock speed processor from the same Intel Xeon Scalable Processor family, which would give them better single-threaded CPU performance and much lower SQL Server 2017 license costs. This is especially true if you can split your database workload across two servers rather than using just one server.
For example, using two, two-socket servers with the faster 12-core Intel Xeon Gold 6146 processor rather than one, two-socket server with the flagship 28-core Intel Xeon Platinum 8180 processor would give you about 10% more CPU capacity (not to mention twice the total memory and I/O capacity), about 32% better single-threaded CPU performance, and also save you about $57K in SQL Server 2017 license costs.
One unfortunate fact is that none of the server vendors besides Lenovo and Fujitsu have even bothered to submit a new TPC-E benchmark since February 2014. I would really like to see this change in the future, with new TPC-E submissions from vendors like Dell and HPE. I would also like to see submissions on AMD EPYC 7000 series machines, both for one and two-socket servers.