Think of a CPU as a single worker in an office.
Originally most computers just had that one worker but these days modern computers are have more workers in cubicles (like modern offices). Each worker can work independently, but if a program knows how to break itself into multiple bits, it can get multiple workers to work on it at the same time.
When you see 350% CPU think of it as meaning 3 and half workers are all spending their time running this programme.
I believe this is how macOS reports its CPU usage in comparison to windows which just sums up all the CPU cores and total out of 100% it has to do with number of cores and each cores individual utilization summed up to a total usage. The applications themselves don’t use more than 100% CPU, but they can utilize more than one core making it appear like there is further utilization.
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