Main hardware resource for WCS3 is CPU.

Please see results of our CPU performance tests below.
The testing was performing on Corei7, 4 cores, 2.66 GHz dedicated server, 1GBps link.

WebRTC to Bria call with g.729 encoding utilizes about 0.6% of overall 4 core CPU.

WebRTC to WebRTC call with Opus utilizes the same percent of the CPU time.
Here we see difference in performance about 2 times. Because in the first case 1 WebRTC client is in “talking” state.
But in the second non-transcoding case we have 2 WebRTC clients in “talking” state.
This means g.729 trancoding utilizes 2 times greater CPU resources than the Opus non-transcoded call.

You can perform your own tests with your equipment and predict CPU utilization for 10, 100 etc simultaneous calls.

Recommended hardware:
Latest or pre-latest Xeons servers. High CPU performance (GHz, number of cores, number of threads).
Memory and disk space is not critical, but should be fast enough.