4 cores, AES-NI
Crypto acceleration matters more here than clock speed. Without it the processor encrypts in software, and tunnel throughput falls off a cliff that no extra core climbs back.
Four CPU cores with AES-NI, 16 GB of memory, a 256 GB SSD and two server-class network ports. That is the starting point for a hundred people behind one gateway running firewall, segmentation, VPN and DNS filtering.
Crypto acceleration matters more here than clock speed. Without it the processor encrypts in software, and tunnel throughput falls off a cliff that no extra core climbs back.
Memory holds the state table, one entry per live connection. A hundred people run thousands at once, because a single browser tab opens far more than one.
Logs and reports write constantly. Storage is sized by how long you keep them, not by how fast the link is.
Server-class Intel or Chelsio chipsets, and one port left spare for out-of-band management or a second WAN.
A hundred users is a purchasing unit, not a load. What the device counts is concurrent connections, and the two do not track each other. A hundred office workers on mail and browsers sit well below a hundred students on phones with everything open, and both can sit below fifty machines that all start a backup at the same hour. When in doubt, count the devices that hold connections, not the people who own them.
We will not hand you a throughput figure for this build, because we have not measured it on units we run ourselves. A number borrowed from another vendor would describe their configuration, not yours, and it would be the easiest lie for you to check. At the assessment we measure against your real load.
Send the specs you are considering and the features you plan to turn on. You get an honest read, including when the answer is that the box is enough already.