I didn’t do the napkin math on it earlier, because I don’t believe it really matters for making the point I was making.
I don’t care about looking up real numbers, so I will just overestimate heavily. Let’s say that for a large enough number of GPUs, the overhead of all the surrounding equipment would be around 20% (amortized).
So you can just take the number of GPUs I calculated in my previous comment, multiply by 0.8, and you get your answer.