How many data files are recommended?

Hello

We are doing an heterogenous system copy to Windows SQL Server

Database is about 180 GB.

CPUs of database server are 8

Initially, by default, sapinst create 3 datafiles in SQL Server.

Some information recommends a ratio CPU/ datafile lower than 2. In this case 8 /2 = 2,666...

It seems we should create more than 3 datafiles, maybe 5 .. or 6 or 7..or 8...

How many data files are recommended in this case: 180 GB and 8 cpus ???

Thanks and regards

Javier