The correct number is obviously 42.
Now on the serious note. Just use the thread pool, always.
1) If you have a lengthy processing task (ie. CPU intensive) that can be partitioned into multiple work piece meals then you should partition your task and then submit all individual work items to the ThreadPool. The thread pool will pick up work items and start churning on them in a dynamic fashion as it has self monitoring capabilities that include starting new threads as needed and can be configured at deployment by administrators according to the deployment site requirements, as opposed to pre-compute the numbers at development time. While is true that the proper partitioning size of your processing task can take into account the number of CPUs available, the right answer depends so much on the nature of the task and the data that is not even worth talking about at this stage (and besides the primary concerns should be your NUMA nodes, memory locality and interlocked cache contention, and only after that the number of cores).
2) If you're doing I/O (including DB calls) then you should use Asynchronous I/O and complete the calls in ThreadPool called completion routines.
These two are the the only valid reasons why you should have multiple threads, and they're both best handled by using the ThreadPool. Anything else, including starting a thread per 'request' or 'connection' are in fact anti patterns on the Win32 API world (fork is a valid pattern in *nix, but definitely not on Windows).
For a more specialized and way, way more detailed discussion of the topic I can only recommend the Rick Vicik papers on the subject: