Recently we moved to AMD EPYC 7713 64 with Dell R6525 and noticed ESXi hosts showing 100% CPU and it is keep on intermittently fluctuating . When we checked the performance in ESXTOP it was very low and in our other environment AS -2114GT-DNR  SuperMicro with same AMD EPYC 7713P noticed similar CPU spike.

As per the KB https://kb.vmware.com/s/article/85071 it is some kind of cosmetic issue and we can safely ignore it or else there is workaround mentioned on the same.