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For visualization, particularly of large point clouds (like are generated by the Kinect), you will need a pretty serious GPU.

Otherwise, you don't need a GPU at all. OpenCV, PCL, etc. are CPU libraries (although both have some experimental GPU features), as are all of the various ROS tools. I don't know enough about Atom CPUs to tell you if that particular one is enough; I can tell you that (save visualization), I've used pretty old netbooks with a lot of success.