Some years ago like you now I was trying to get detailed and dependable information. So I've started a similar discussion with the same topic http://sqlanywhere-forum.sap.com/questions/1401/processor-licences-for-a-virtual-machine-how-to-determine-the-number-of-licenses.
The quintessence (IMHO): in a virtual environment each core assigned to the VM will count as a CPU w.r.t. to SQL Anywhere licensing.