Could you please let me know if I can follow the same documentation for setting up our UAT and Production environments from a hardware configuration perspective based on user load. secondly, should we consider hardware configuration based on user load or user count.
You can use these requirements for both instance but for testing environment there is no point to have higher requirements since it will be only used for testing or development purposes. As for live instances, the higher hardware you have - the faster and smoother the application performance will be, but in general, please follow the recommendations at least from the user count perspective.