Nope, they seperate it with lenses and in software but it's a single physical panel. It's actually the exact panel used in the Galaxy Note 3 (including the touch display because apparently it would have cost more without it
).
http://imagescdn.tweaktown.com/news...veals_it_uses_samsung_galaxy_note_3_panel.jpg
On the topic of what's needed to power it, it really depends on usage. Currently all applications that run it natively are pretty low requirement (with the exception of Elite Dangerous) and not everyone can handle playing games where support has been hacked in like say Skyrim (increased simulation sickness).
I'm running a 6950 and it can happily push the 75fps needed for a DK2 on the little apps that are around but in the long run it's obviously going to struggle and frame rate drops can be very unsettling while playing.
As others have stated the consumer release hardware isn't set in stone (well...hasn't been announced at least
) Davidthemaster3 basically said everything we know for sure about it (minimum 1k per eye and minimum 90hz) and a release date of sometime 2015, likely the holidays but it's all speculation.
Basically if your not planning too grab a DK2 and play with the not so user friendly (it is a developer kit) experience then don't stress about your GPU till the final specs are confirmed and it's about to be released, at the very least you'll get a better bang for your buck then than now. There's always a possibility it could end up delayed to 2016 and any GPU you buy now would be 'outdated' (not the latest model I mean).