How many concurrent users can a server with 8GB of memory and 3GHz of CPU handle if they are using SignalR to chat each other in a single chat room?
You should probably use a testing tool like "crank" to see how your particular setup performs. There are too many variables to give any finite answer as pointed out.
I believe Damian Edwards and David Fowler have done testing to get up to 150k plus connections on a single VM, but that's just a stress test and may not provide your answers. As I recall it was a very tweaked setup to do that.
(posting links for reference only) https://learn.microsoft.com/en-us/aspnet/signalr/overview/performance/signalr-connection-density-testing-with-crank
https://github.com/SignalR/SignalR/tree/master/src/Microsoft.AspNet.SignalR.Crank
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