That’s an ambiguous question. If you want to accurately simulate matter, the larger the block of matter the more processing power it takes. We think of DNA as more complex than a crystalline structure becase crystals have more order, but that’s abstracting away a lot of the details. Which means manufacturing a super computer is vastly more complex in terms of matter.

In some ways we better understand how super computers are made, but we can also far more easily replicate cells than a supercomputer. So, again supper computers are more complex.

In terms of the minimum amount of information to turn raw matter into a simple cell, again super computers take more information.

I suspect you want some sort of third definion where cells are more complex, but that’s more begging the question than how things actually are.

When you get the chance have a listen to some of the discussions about organic chemical processes occurring in cells by Dr James Tour. From an engineering and manufacturing point of view, the processes that occur in a cell are far beyond what we are able to achieve in any of our engineering and manufacturing processes.

It is not about simulating processes, it is about doing those processes.

We can manufacture DNA from 'scratch'. That means as long as we have the sequence we can largely use those same processes. Sure, we don't necessarily understand what's going on, but neither did our ancestors you first manufactured steel etc etc.

Protean folding is very complex to simulate. But, so is even a hydrogen atom starting from quantum mechanic equations. Saying we can abstract away that hydrogen atom does not mean the complexity disappears. Further from a QM standpoint protean folding is really slow, it's a complex dance like plate tectonics even if it's blindingly fast from our viewpoint.