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You should talk with your sales representative, they will be able to ask the right questions and help you out more quickly. "Clients" and "Users" is ambiguous here. The real question is how many people will be accessing the server concurrently. Even then, what is the caching scheme for TS? What version of TS? These questions and more are needed to help figure out what is required.
As a rule of thumb, you should have 8GB RAM per core, thus it's recommended that you have a total of 64GB RAM instead of 32GB. Stick with a single server for now until you talk more with your Tableau sales/tech representative.