By Version 2.5.9 of BWoH and BW/4HANA Sizing Report,

SAP did a significant reduction of CPU requirements for Data Load therefore often leads now to T-Shirt “S” = 1/4 CTM!

See/Download/Implement SAP Note 2296290 – https://launchpad.support.sap.com/#/notes/2296290
for usage of this significant improvement in SAP HANA production environments!