(if you buy a new system, it will probably be DDR4, which is dirt cheap nowadays. 32GB is not extreme. If you don't max your memory make sure you have a mainboard with 4 dimm slots, with two filled. That will make upgrading later cheaper)
Note that a _build_ of the fpc project is partially multithreaded, so for FPC development (not development with FPC) multi core has some uses, but again only if you already have SSD:
- the build of the packages, utils and ide/ are FPC threaded. Though one->two is a bigger change then two->four
- the testsuite is threaded (mostly for compiler devs)
- the CHM building is multithreaded and parallelizes quite well.
On my i7-3770 I can get build times close to 1minute for FPC on Linux. Windows is slightly slower. (but also has some really big units extra)
I have i7's but that is mainly because I tend to buy old models when the new comes out (I bought both an ivy bridge desktop and laptop when haswell came to market, the haswells were 5% faster, but the ivy bridges were half the price).
Strangely enough, the webshops that are not known for their cheap prices (the ones where your mom and dad would buy) often have the best deals on old models in a discount part of the website. I was planning to build my own, but ultimately bought a complete system.
Anyway, make absolutely sure that you have a SSD and at least 8 GB memory, but that should be easy if not laptop. And even then, a larger SSD is usually worth more than spending on CPU as long as some basis requirements are met (no Atoms, make sure it can reach 3GHz with turboboost). It depends though on what other things you do with it.