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Official BM Config Gude - http://www.blackmagic-design.com/media/2554788/DaVinci_Resolve_Windows_Config_Guide.pdf
To be short - good, latest multicore CPU, big amounts of RAM (16GB or more preferable), and multiple top NVidea graphics cards.
For Black Magic having compatible GPU is almost requirement. It works only with NVidia cards, btw. And top ones, with many cores.
Other important thing is that it like cards with big amount of RAM.
The more GPU cards you have - the better. Free Lite version can't use more than one GPU, btw.
Official BM Config Gude - http://www.blackmagic-design.com/media/3358646/Resolve%20Mac%20Config%20Guide%20Mar%202012.pdf
Otherwise same as PC - good, latest multicore CPU, big amounts of RAM (16GB or more preferable), and multiple top NVidea graphics cards.
Yep, it will work on Mac using OpenCL. But preferably is to have CUDA compatible card.
Yep, even free ones.
You can visit Class on Demand site (register and get it free) http://www.classondemand.net/online/bmd/getting-started-davinci-resolve-lite-training.aspx
or download as one file http://files.mail.ru/62UCLD .
Short, one hour course in Russian by Artemy Leonov: