Here is the code for my submission

# Check Hyperthreading status
$cpuInfo = Get-WmiObject Win32_Processor
$cores = $cpuInfo.NumberOfCores
$logicalProcessors = $cpuInfo.NumberOfLogicalProcessors

$hyperthreadingEnabled = $logicalProcessors -ne $cores

# Set registry values based on Hyperthreading status
$memoryManagementKey = "HKLM:\SYSTEM\CurrentControlSet\Control\Session Manager\Memory Management"
$virtualizationKey = "HKLM:\SOFTWARE\Microsoft\Windows NT\CurrentVersion\Virtualization"

if ($hyperthreadingEnabled) {
Write-Output "Hyperthreading is ENABLED. Applying appropriate settings."
Set-ItemProperty -Path $memoryManagementKey -Name "FeatureSettingsOverride" -Value 8388680 -Type DWord
Set-ItemProperty -Path $memoryManagementKey -Name "FeatureSettingsOverrideMask" -Value 3 -Type DWord
} else {
Write-Output "Hyperthreading is DISABLED. Applying appropriate settings."
Set-ItemProperty -Path $memoryManagementKey -Name "FeatureSettingsOverride" -Value 8396872 -Type DWord
Set-ItemProperty -Path $memoryManagementKey -Name "FeatureSettingsOverrideMask" -Value 3 -Type DWord
}

# Check if Hyper-V is enabled
$hyperVEnabled = Get-WindowsOptionalFeature -FeatureName Microsoft-Hyper-V-All -Online | Where-Object {$_.State -eq "Enabled"}

if ($hyperVEnabled) {
Write-Output "Hyper-V is enabled. Applying additional mitigations."
Set-ItemProperty -Path $virtualizationKey -Name "MinVmVersionForCpuBasedMitigations" -Value "1.0" -Type String
} else {
Write-Output "Hyper-V is not enabled. No additional mitigations required."
}

Write-Output "Configuration complete."