Roon is pretty cpu and resource intensive in general.
For the core, it kind of varies. While yes, new DB changes can consume the CPU, what can consume it more is DSD to PCM or intense DSP activities. Mind you, the Roon app does ALL of the DSD/conversion/streaming from the core, so Roon is concerned about the core bogging down with multiple devices being fed at once, but one device doing modest DSP / sample rate conversion is really not CPU intensive at all and practically any NUC from the past 5 years should be good enough.
I’ve been running my core on a 10 year old APU (A10 7500? I thinik. I forgot) for 3-4 years now and never had an issue with CPU power, I’m sure anything you buy now which can boot Linux/Ubuntu will work today.
On the other hand, you can use a Pi4 as a streamer with no issues.