Here's what I believe the system requirements will be:
[X] G4, G5 or Intel Mac - I think G3's are going bye bye cause they don't have the altivec core.
[X] 512MB minimum RAM
[X] 8GB Free HDD Space
[O] CoreImage Supporting video card (optional, but recommended) - reason is because apple put out the 1.2GHz iBooks that have 32MB VRAM with a Radeon 9200, and those were the second to last release of the iBooks. I doubt that Apple will drop those, I seriously doubt that, cause Apple would have pissed off customers.
CoreAnimation runs off of CoreImage & QuartzExtreme so hence forth (optional) or they'll figure out a way to run it programmatically without GPU usage, but it will take longer for rendering some things I would think.
[X] means required
[O] means optional
64-bit for Leopard? Yeah it will be 64-bit, but PPC processors, G4's and G5's can handle 64-bit instructions - same with G3's. Now the G2's (some call them, but before the G era) only supported 32-bit. G3's and G4's are 32-bit native with 64-bit handling - correct me if I'm wrong. But its not strictly 64-bit.
Same with the graphics card, its not strictly CoreImage
And with the Intel Processors, sorry they still have G4 and G5's coming out when they were doing talks of Leopard, and you can run the developer pre-release on G4's and G5's, so why would it be strictly Intel???
EDIT: I know you said for best performance, but answer the question before having people jump to conclusions about what you posted. Not for best, not for optimum, but for minimal reqs.