Just to clear things up, VRay is CPU based, while VRay RT is GPU based. VRay RT has quite a few limitations (https://docs.chaosgroup.com/display/VRAY3MAYA/V-Ray+RT+Supported+Features)
If you want to go the VRay route, then focus on CPU and RAM. The CPU comparison that was posted earlier isn't what you're looking for at all, i7's do not out perform Xeons for what you're wanting to do, read the conclusion more closely and you will notice this: "The most obvious trend is that the dual Xeon E5-2690 V4 was easily the worst performing CPU in 3ds Max for the three aspects we tested. To be fair, that setup is really going to shine when using Mental Ray, Keyshot, V-ray, or any other multi-threaded rendering engine and isn't really intended to be used for the tasks we tested. If you want more information on how good a CPU like that can be for rendering, we recommend checking out our Mental Ray and Keyshot Multi Core Performance articles."
Here's a better comparison for CPU with a render engine (https://corona-renderer.com/benchmark/). I would also highly recommend checking out Corona instead of VRay. It's quite an amazing render engine and a lot easier to use than VRay if you're new.
If you want to use VRay RT or any real-time software then focus on GPU and RAM.
If you're going the GPU route don't buy a workstation GPU. Get a 1070 or a 1080. You will benefit considerably more from the 1070/1080 then you would from any workstation card remotely close to the same price point.