Like Bird, I believe that there are too many factors. Specific to the tractor would be factors like weight, hydraulic capability, transmission, etc. The only real guide is the owner's manual. But, that does not necessarily preclude creating a generalized rule of thumb. Never ran across one, though. My thoughts are that if one were devised, it would have to cover a relatively large range (10 or 20 HP increments). It would probably serve to help decide which class of tractor is required, but not offer the granularity to determine HP required within a class. Doesn't mean that one may not exist. Seems like rules of thumb are created for everything. (Aside: I like rules of thumb as a starting point, but professionally have had problems with coworkers who take them as Gospel. They use them to simplify their thought effort. So, you take the good with the bad).