Recommendations are generally made by people based on what they want to play.
It's true, if you want to play the GT Fore stuff well, with no slowdowns, you'll need a high end i7, you can get away with less but there will be times when it drops below 100%.
MAME evolves too, recent changes to the Kid Niki / older IREM driver means that those games, while simple 2D games from the 80s now also require a high clocked current gen CPU to perform well - the analog drums are expensive to emulate. You can of course find an ancient version of MAME and probably run the very same games on a Pentium 2 if you don't mind not having half the audio emulated, and more graphical issues than exist today.
The Cave SH3 based shooters also need a good machine, they will drop below 100% in places on a core2 generation machine.
There are other advantages to using more modern / powerful machines too, if you're running something that pushes a processor to it's limits then your machine is going to generate a lot of hot air and noise, if you're running on a much more powerful CPU that isn't being pushed at all then it will run cool and quiet. Also if a CPU is being pushed to it's limits and generating more heat than it can get rid of the clock speed is likely to step down, so you might find performance massively dropping off mid-game (this would happen to me with the Cave SH3 stuff on my Core 2, even the ones it could run at full speed stopped running at full speed after 15 mins due to heat issues, the same games don't stress my i7 enough to even cause the fans to step up)