On older Hyper-V vPCI protocol version 1.1, only the first 64 cpus are able to handle msi/msix. This is true on FreeBSD 13.x and earlier releases. If MSI IRQ is assigned to cpu id greater than 63, it would lead to missing interrupts. Add check in set_interrupt_apic_ids() to only add first 64 cpus into the interrupt cpu set.
This doesn't apply to FreeBSD 14 and later, which already have vPCI 1.4 support.