Threads Per Processor Limit x Thread Count Monitor

I recently change the Threads Per Processor Limit parameter from 25 to 50 because the application has low CPU usage but a higher Request Queued.

The server has 4 Dual Core CPUs and before the change above the thread counter for w3wp process (performance monitor) shows 137 threads. After the change this number not changed but the request queued decreased.

In IIS6 I always use this counter (Process > Thread Count > w3wp) to see thread usage for classic asp applications. is not the same in IIS 7 ? And why 137 threads ?

 Thanks