There is no info yet telling us which platform, or hardware details, will be the most beneficial to IL2:CLoDO. We can only speculate.
We don't know how many cores, or threads (Hyperthreading), that will be supported. Don't go buying a 6 or 8 core CPU and think you will make the most of it in IL2.
In terms of memory there is indication that the game hasen't used more than 2GB RAM during testing (Ilya) and that more VRAM is better as there will be alot of objects in high detail for the GPU to deal with when flying low over populated areas (again Ilya).
DX11 is not in release, so don't expect it until at least for the first game patch..
In the early days most of this will have to be found out.. We can only hope that some review sites with a good mix of hardware might do a benchmark-run on IL2:CLoDO. Possibly SimHQ might provide us a decent review with hardware concidered in the early days.. ? I think for the most part we will have to exchange with eachother how the game runs on different hardware.
If you are buying a new rig only for IL2 then I suggest to hold your horses a little longer.. There are new hardware coming out all the time; some interesting new SSD's are in the pipe, AMD Bulldozer as well, new custom models of grafix cards. Prices tend to go down ever so slightly on todays and yesterdays hardware.. If you wait a month or two the hardware landscape could be very different to what it is today. And we will know alot more how IL2 will perform on different hardware..
If you are overloaded with cash and don't mind spending fortunes on new hardware then go ahead, you can always adjust to new requirements in a heartbeat