the advice i'm looking for it for instance...
dual core processor at 3.2ghz
4gb DDR3 ram @ whatever speed
500gb harddrive, 7200rpm
etc.
MAME is not a commercial piece of software with minimum required specs on the box.
Again, it depends on what games you want to play.If your answer is "Everything", then buy the fastest i5 you can afford (it still won't run "everything" as there are usually fully emulated games in MAME that even the top of the line processors can't run at full speed)
The extra cores will help out with overhead, some other emulators. MAME is optimized for Intel processors. I have an AMD in my cab from years ago, but if building today I wouldn't even entertain the thought.
Are you happy with nothing newer than Mortal Kombat 3 or do you want to play Tekken 3, Ridge Racer, & Cave shmups from the early 2000's?
Do you want to play Sega Naomi games like Crazy Taxi or Marvel Vs Capcom 2 on Demul emulator?
If so, you'll need a decent video card (and OS) that can handle Direct X 11. For Nvidia, I'd recommend 60 series or better (660, 760, 780, etc)
If you want to play "everything", I'd recommend:
fastest i5 you can afford
4GB if using windows XP, 8GB if using Win7 or newer (XP doesn't support directX11) 64-bit OS or GTFO.
Nvidia 60 series or better (660, 760, 780, etc) I do not know anything about Radeon cards.
500GB is enough if you only plan to have arcade, only working CHDs that you'll actually play and cartridge based consoles.
If you plan to run disc based consoles or Steam games, get a 2TB.
(It's still not enough for entire sets of disc based consoles, but most of them don't translate to an arcade cabinet anyway so it's best to pick and choose)
Again, you're dropping a lot of money to play 50-100 more games than you could play with a free computer out of a dumpster.
I enjoy the NAOMI shmups and the new PC fighting games, so it's worth it to me.
(although my cab is a bit outdated and just barely good enough to run them)