The Administrator's Guide chapter on recommended server sizing is written based on a Intel Xeon 7140M CPU. That CPU is from 2006, making the numbers almost 20 years old. Besides that being a very out of date CPU, applications and desktop environments have also changed since then, generally having higher CPU and memory requirements. As for what are current numbers, we don't have any data ourselves. Looking at the big player, Citrix, they tend to avoid specific numbers. They're targeting Windows, not Linux, but it should give some indication. As one example, this page has some suggestions: https://www.techtarget.com/searchvirtualdesktop/tip/Steps-for-calculating-and-sizing-a-Citrix-VDI-environment Their numbers seem to indicate at least 10x what we currently suggest.
I reviewed guten tag MR #12, looks good. The out-of-date information has been removed.