There are two unofficial and incomplete hardware compatibility lists:

https://sites.google.com/view/haiku-computer-list-beta2

https://besly.de/index.php/en/hardware/unofficel-compatibili... (edit: newer list: https://besly.de/index.php/en/hardware/besly-system-analysis...)

Not really sure what exactly would be optimal, but Haiku's pretty performant on virtually any relatively modern hardware (less than 10 years old and not overly cheap) since it's so light.