This type of general question is very difficult to answer. Due to the complexity of factors affecting the performance, we generally avoid giving specific hardware recommendations.
The performance is affected by a great number of factors such as the actual number of simultaneous users, what they do and which pages they visit most frequently, the functionality built into different pages, how templates are built/coded, memory and cache management, if Ajax is used or not, database setup, statistical functions running, login procedures, bandwith and much more.
The best recommendation is to test the system carefully with real data loads, and then estimate the hardware requirements. Chosing a modern web server and keeping the database on a separate server, is a good start. Taking load balancing into account early and prepare for it, gives you the possibility to extend the capability later, if needed.
Hope this gives you a hint and some help forward!
Regards, Andrea Filyo (EPiServer)