Hello, there as many recommendatins as there are uses of Photoshop: the requirements are wildly different if you stitch multi-gigabytes panoramas, or if you create web banners... Please elaborate on the expected usage.
That said, the new M1 processors are often described as game changers by reviewers. for instance: https://www.youtube.com/watch?v=hasUuW5AJkM
See also: https://helpx.adobe.com/photoshop/system-requirements.html
https://helpx.adobe.com/photoshop/kb/optimize-photoshop-cc-performance.html
Here's a third party recommendation that builds PCs, some of the tips used to apply to older Intel Macs but the new M1 processors have way faster RAM, CPU/GPU communication.
Also if you look at their benchmark results for M1 Macs, be aware that the benchs are run in Rosetta2 emulation mode. https://www.pugetsystems.com/recommended/Recommended-Systems-for-Adobe-Photoshop-139/Hardware-Recomm...