The acrylic bases are 100% optional. The ships all come with MDF bases of the appropriate size. The fancy acrylic ones are more for if you don't want to mess with trying to paint/sculpt water and just wanna glue the ship down (though you'd want to paint the ship entirely prior to attaching it). The acrylic templates are nice, but the rulebook/starter comes with cardboard ones that are plenty sufficient.
The MDF ship card trays are also not required. They can be kinda neat I suppose, but you don't have to have them. If you did want them, the number you'd need kinda depends on what point size you're playing, so it could be anywhere from 3-8 depending. I'd say hold of on those for sure for now, until you determine if you really like the game and want to go in.
2 Player box is good if you want either faction. If you don't, the starter + booster fleet box for whichever faction(s) you do like plus the rulebook is really all you need. You might be interested in picking up the Magic deck if you want to add in wizards (and you'd need one deck per player), but it's not required either (and playing without a wizard versus a fleet with a wizard isn't really unbalanced).
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