S!
Intel or AMD as CPU will do fine. As cmirko said, IL2 is not multicore optimized so even a dual core would do just fine. As of graphics cards..well..I hate to say this but IL2 is "nvidialized" and ATI has trouble with it. I have got IL2 to run on my 5870HD, but after a lot of tinkering. The green team card runs IL2 easier, even there is some tinkering too.
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