Anything from an old Core2 Duo upward will be fine for MAME, and great to kick off with GM. Paired up with a cheap 74550 or similar cheap GPU and you're good to go. If you love it, or if you want to play more modern games, you can always upgrade later.
TBH an optiplex is not always a great choice. I forgot until just now that I have one with a DELL OEM R5 250, and crt_emudriver won't recognise the GPU. Custom GPU BIOS, i guess. Which is something a lot of small form-factor systems from OEM's like DELL or HP might have with their OEM GPUs.
Technically the 400 series is supported end to end, though.
- Download CRT Emudriver & CRT Tools 2.0 beta 15 (Adrenalin 18.5.1 for GCN* cards) for Windows 7/8 64-bits
- Download CRT Emudriver & CRT Tools 2.0 beta 15 (Adrenalin 18.5.1 for GCN* cards) for Windows 10 64-bits
Desktop: Radeon RX Vega Series Graphics
Radeon™ RX 500 Series Graphics
Radeon™ RX 400 Series Graphics