It seems they both benefit from the exact same thing - the more power the better.
I see apps like Neatvideo will even utilize the unused GPU ram so if you have a "gamer" GPU with lots of ram it would only help in video processing.
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Even with GPU conversions, I, at least, still totally use CPU power for my MKV software conversions. And that takes a fast, multicore CPU. RAM's not that important either for Video. During BD to MKV conversions, my RAM usage is about 3 GB or less. Neither is HDD speed all that important, though it does help with editing.
With gamers, probably a fast GPU seems the big concern.