Just a note 'best single core performance' doesn't mean 'best run on a fast single core' either.
You can found more info on the topic, sometimes in unexpected places like reddit but heh;
http://www.reddit.com/r/MAME/comments/4gq9oo/whats_better_a_single_core_or_a_quad_core_for_mame/http://www.reddit.com/r/MAME/comments/6hzuvw/if_you_could_build_a_dedicated_mame_pc_from/http://www.mameworld.info/ubbthreads/showflat.php?Cat=&Number=368729&page=&view=&sb=5&o=&vc=1http://forum.arcadecontrols.com/index.php/topic,160210.msg1686478.html#msg1686478You'll find more (not that much tho), just pay attention to the year, the older the less accurate, some multi-core related developments are quite recent also.
So, generation/age of the CPU matters as expected, and Mame still works better with Intels it seems (still the case today even with latest Ryzen? dunno)
Now whether multi core CPUs matter for playing only 2D games in any significant way, well, you see that depends.
The stuff with discrete audio can run best on multi-cores, or (surprisingly) might emulate correctly only on multis, and the example here is an 80's game.
What about less ancient stuff like Capcom games then? Qsound is discrete audio and has become rather heavy not-so-long ago, by what they say I assume it's threaded and so there shoud be benefit running on multis.
Taito F3 hardware has had something similar happen also I think (to be verified)
The problem is MAME didn't write down a reference list about multi-core situations and benefits, and most people still quote-share the 'need fastest single core' or even 'mame runs on a single core anyway' phrases, but the former as I said again just points at what's most important, not excluding multis, and the latter today is just very old information that's become plain wrong.
All-in-all someone with a reasonably fast and not-too-old Intel dual core like a i3 @3GHz might not notice any difference in practice vs. a similar though quad-core model.
Bet if you don't hit walls in performance while gaming, or you're not worrying peeping at your CPU usage and temperature all the time, in this case it doesn't matter.
My personal conviction acquired from what I've gathered is that a reasonable quad-core Intel is the best fitting price-performance compromise these days for most users, obviously MAME is a little bit more comfortable in a house with a couple additional rooms, I don't understand people who deny that since it's a fact, the
real unknown factor is how often/much these rooms will be used, both people who'll tell you 'almost never' or 'most often' will probably be wrong.
That depends on the games the user will play, and most of the useful information we'd require for reference is missing. ¯\(°_o)/¯
For reals though and to finish, most people don't have any complaints running MAME on whatever hardware as long as it's not too old and too weak,
whatever CPU it is.
The topic only really matters to people who want to emulate the heavy stuff.