For the PC, MAMEdev's current recommended sweet spot is a refurb (or self-built if you have that skill) 4th-generation or later Core i5 at 3.1/3.2 GHz (4-digit part number starting with 4 or higher). That will run almost everything in MAME quite efficiently, and you'll be able to use Windows, your favorite frontend, and up to date MAME. None of those things are options on a Raspberry Pi; you'll get one frontend and MAME from 16 years ago.
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