Its a difficult one for most of us to answer as its hard to tell what is going on under the hood. In my experiences (Windows 10, Xeon e5-2697 v4, 64GB, SSD's, 1080 GTX) I have found that Fusion does use all the cores though it doesn't seem to utilise them completely. I rarely get 100% overall CPU usage in Fusion and it tends to average out at about 50% usage during render. I cannot see any bottle necks in the system other than RAM occasionally on some comps.
I guess each Comp renders differently and some are better suited to using more cores than others.
As a general rule I would just look at the processing power overall e.g. Cores * Clock Speed and give a small bias to Clocks Speed over Core Count. Other may disagree with this but I wouldn't worry too much about the GPU for Fusion, in my tests OpenCL is pretty much slower than CPU for most work I do.
A bit of advice for speeding your workflow would be to have a Ryzen 1700 running as a render node, I have a couple of render PC's and found the ability to start rendering something over the network and go to work on another shot has improved my turn around a lot. These new AMD CPU's are great value for the money.
I am starting a new build with a Ryzen 1950x in the next day once its up and running I will let you know how it goes.
Hopefully someone can add more insight into what is happening in Fusion behind the scenes.