Ok, now i understand why this happens, this is from Emulex manual:
In VMMQ, *MaxRssProcessors registry key controls the number of receive side scaling (RSS) CPUs used by each VPORT, and, by extension, the maximum number of QPs used by a VPORT. The number of QPs used per VPORT determines the number of VPORTs capable of VMMQ. The counts are fluid. For example, a 10Gb/s NIC adapter supports 32 VMMQ QPs. There are always two VPORTS that are VMMQ capable, one for default VPORT and one for non-default PF based VPORT. If you set MaxRssProcessors = 4, there can be 32/4 = 8 VMMQ-capable VPORTs. If you set MaxRssProcessors = 8, there can be 32/8 = 4 VMMQ-capable VPORTs.
Ergo, if MaxRssProcessors = 16 VMMQ will works only for two VMs or for one VSwitch and one VM.