noname128 My understanding is that there are 10XX series GPUs that technically can play 8k h265 content, but if you're looking at a new build or checking if your current setup could handle it - I would suggest looking at 20XX or higher video cards. Would build in a little bit of future-proofing as well.
Unfortunately I have no idea on CPU or RAM requirements - both would be by far less important than the GPU, so I would imagine anything from the last several years would be more than capable.
But my honest advice all around would be to just wait for the Quest 3 if you're looking to build a PC, since it could handle every video out there on its own.
