Hi,
Well when someone says something so general like "simple as possible computer" i dont think that is enough information to go by. We would need to know what it is to be used for and what kind of technology we should start with.
For example, a simpler computer could be made from relays. It would be simple but not too useful in today's world. So we'd have to know what it needed to be used for as well. Does it have to have a spreadsheet capability, or just four function math or scientific math, etc. Does it have to be carry around or desktop is ok? Can we use a commercial microprocessor or do we have to create our own using discrete parts?
These are some of the questions that come up.
A basic computer that can act like a very advanced microcontroller can be made with discrete logic chips like counters, EEPROMs, decoders, gates, comparators, etc.