It would also be hard to get an analysis that means a lot.
It may be "critical" and people may discuss at length "performance" but I've run AX successfully on very lowly specced virtual machines for a significant number of users - usually based on what the support agent recommends as those specs.
AX isn't an app you can easily benchmark. It's not like you can measure "throughput". At least with Exchange, you can test "latency with x number of users", but AX doesn't have a "standard query" like "read email", nearly everything you do takes a non-deterministic amount of time.
Then there's the fact that, because the support agents respond to anything and everything by deleting a cache and letting it rebuild over several hours, AX is rarely working to its potential 