Michael,
With 20 users, you will want a separate 64bit machine for the Middle Tier. I did say 2-5 you "could" maybe do, but I would still stick to a Dedicated SQL Server no matter what, as it doesn't take a Server Class machine to run the Middle Tier for low amount of users. You will in the end just be much happier with Performance. 20 Users you will only need 1 Middle Tier machine, unless you want 2 for the N+1 configuration (failover). We don't auto failover, but you can have one ready, and just change configuration file to quickly change Users over given a complete machine failure, so keep those type of things in mind when setting up the system. SQL Server you have options also for N+1 such as log shipping or mirroring but mirroring has a lot of overhead, and not really suggested. SQL 2012 gives you the AlwaysOn feature of course, new to SQL 2012. Data should be RAID10, with Logs/Tempdb RAID1 or RAID10 and operating System drive RAID1. I know you didn't ask about this, but maybe some decent information. Again, pretty generic but even if using SAN, pretty much a standard setup. Data and Log and Tempdb should be on own physical drives (I know SAN can change that, but if possible separate physical, not logical). You can for sure stay with SQL 2008R2, it comes down to architecture setups and some of the above for your up-time requirements and how you want to handle that. The 3 things i mention that do not work on SQL 2012 are not reports, just so you know, they are different modules, but are not on NAV 2013 as they have replacements, so nothing for you to worry about. You certainly will want to get a partner involved to help you out, as my information here is pretty general, and you will have specific requirements I am sure. Undoubtedly you will use one of the new Servers as the SQL Server (I don't know the specs, I am assuming Server class and will work out, but specs will need to be checked), and the other it depends on what architecture you need for disastor recovery, redundancy, etc. Here are some links to get you started.
NAV 2013 requirements:
msdn.microsoft.com/.../dd301330(v=nav.70).aspx
at the bottom of the link, you will see "Microsoft Dynamics NAV 2013 Requirements" link, that will give you hardware requirements for NAV 2013.
BLOG Site:
http://blogs.msdn.com/b/nav/
This has a lot of information, some sub links are as follows:
SQL 2012 announcement:
blogs.msdn.com/.../compatibility-update-with-microsoft-sql-server-2012.aspx
SQL Configuration (This is for NAV 2009, but much will be very similar with NAV 2013, again, one major change is the new 64 bit Middle Tier so that will scale better than NAV 2009)
blogs.msdn.com/.../microsoft-dynamics-nav-sql-server-configuration-recommendations.aspx
Nick