There isn’t an end all be all system when it comes to Zbrush. That is actually a major selling point for a lot of people.
You can use Zbrush rather well with an old system. I have it installed on a POS (6yr old) system hooked up to my TV and it runs just fine, that way I can sit on my couch and sculpt.
The main thing to remember when working in Zbrush is that it will eat your RAM. The more you have the better. Remember that Zbrush is only a 32bit application though, so the most it can use is 4gb of RAM. More is always better though, especially if you use multiple programs at the same time (3d application, image editor, etc). After the RAM comes processor, then gpu.
There isn’t any specific brand that runs better for Zbrush…or OS for that matter.
Chances are you will want a tablet of some sort. Wacom is the standard, either an Intous, Cintique, or Bamboo (if you’re hard up for $$). You’ll want to invest in a nice chair that you can sit in for hours. We have aerons at the office here. A medium is a great fit if you’re average weight and 5’10" or shorter, you’ll probably want the large if you’re taller or have a little more bulk around the mid section.
You’ll want a nice monitor as well. I use dual 30" monitors at work … Dell something or another. The color balance on them is crap, but I do my texture work on a smaller, 24" monitor off to the side.
I hope this helps.