Computers --> Asus --> Intel this will be best but you have only one main category that is Computers then use this Asus --> Intel because you can add the Computers category anytime and then shift to other categories into it which is an easy process. Need reindex not more than that but yes it might impact on SEO if not properly handle
Ok, let go easy. What confusion you have is two use "Computers --> Asus --> Intel" or "Asus --> Intel" right, Ok then if you have one type of product "Computers" then you can go for "Asus --> Intel". For example like "ASUS", there is more like "HP", "Dell" than as per luma theme navigation you will get "ASUS", "HP", "DELL" as Navbar element right. If You Do not want Nav in this way then "Computers --> Asus --> Intel" is working fine, But if you want Navbar elements as "ALL", "ASUS", "HP", "DELL" then you have to create ALL subcategory under root category like "ASUS". And assign products with Both "All" and "ASUS" category
In Short, what @Bogdan Pisica says is correct and what I answer is based on your question.
Hope this answer your question