If you ask 20 people that question, you will get 10 different answers based on client experiences. I know you're looking for a straightforward answer but in the end the final real world answer for amount of RAM and processor to decide on always depends on a bunch more factors than just number of users and size of data, such as frequency and number of integrated external apps, imports, exports, and reporting that is occurring at same time regular MAS stuff is happening. Also how the AV is configured, how the RAID array(s) is arranged. Also 6 months to a year from now what is the projected size of data, number of users, what new apps will be in place (e.g. a WMS) and what is overall growth of the company.
In the end, the short answer from me personally is a minimum of 8GB of RAM (higher depending on answers to above) but know that processor power and number of processors/cores is critically important too, and should be brought up in the same conversation as the one for increasing RAM. One advantage of being in a virtualized environment is the host system can allocate more processor and RAM to the guest o/s that's running MAS 200. Hope that helps. If it confused or muddied the waters, I'm sorry.