The question is "...which hardware/software guarantees better performance for an Access procedure..."
Where with "../software.." i means the operating system
The best OS you can get is, again, I'm repeating myself because you don't seem to be reading all your replies, Windows 11, despite its flaws. MS Access is a Windows-only program and the only up-to-date and maintained Windows OS is Windows 11 right now. You want to use an actively maintained OS because if you don't, there are multiple risks involved in your operation. Some of these risks are: data theft, unwanted remote access, out-of-date components, etc.
There is a small chance that other versions of Windows run MS Access faster, given that Windows 11 is, right now, very bloated. But you risk too much. Now, nobody stops you from being careless and using severely outdated versions of software, like a severely outdated Windows 7 installation, for example. Or using a severely outdated version of MS Access, like Access 2003 or 2010, and I'm sure some forum members use 90s versions of Access for whatever reason, but that does not mean you should too. You should use whatever is being maintained. That includes the OS and the MS Access installation.
It has been recently established that MS Access 2016 can run on top of Linux, by using some non-vm tools, but I doubt it is stable, I might be wrong, but if it's stable, there is a high chance that it runs more smoothly there than on any version of Windows. But that's just speculation.
As for the hardware, again, I'm repeating myself, just find the best that you can with your budget and work on top of that.
Edit: MS Access can only be so fast at some point, it's meaningless trying to engineer where if you're not ready to spend some good bucks testing that, not even MS themselves know or want to test it. If you want vanguard state-of-the-art speed, go low and build your own database system or use something that works very close to the circuits of the board, bypassing multiple layers of user authorization, working in ring 0, choosing what each electron is doing. I mean, nobody stops you from going full TempleOS.