#383
"OP's hypothetical assumption that there is a a perfect single move for every position is obviously false" ++ Yes, that is right: in most positions there are several perfect moves.
"That is what OP is asking for." ++ No: he asked:
"how many would have to be known to create a theoritical perfect chess computer/player?"
Certainly not all 10^44 legal positions per Tromp and not even all 10^37 positions without promotions to pieces not previously captured per Gourion would have to be known to create a theoretical perfect chess computer / player. The answer to that question is the number of legal, sensible, reachable, and relevant positions, which I estimate at 10^27.
#379
"not what the OP is asking for"
#1
"So that means the max possible number of positions would be 7^64 (number of squares) which is somewhere around 1.2 e 54, or 2.4 e54 if you count whose move it is."
++ There are better estimates: 10^44 legal positions (Tromp), less than 10^37 sensible positions (Gourion).
"Assuming there is a perfect single move for every position, how many would have to be known to create a theoritical perfect chess computer/player?"
++ That would be the number of legal, sensible, reachable, and relevant positions estimated around 10^17.
Tromp's estimate of the number of legal positions, which assumes basic rules (no limititation on the number of moves nor the number of times a position may be repeated) is 4.8 x 10^44 (see this post)
That is what OP is asking for. He probably didn't take into account that the number of legal positions under competition rules (with 50/75 move and triple/quintuple repetition rules) is vastly greater, but he'd probably also be interested in that figure.
OP's hypothetical assumption that there is a a perfect single move for every position is obviously false if you read it as "a single perfect move" and the answer would be indeterminate.
For example the Syzygy tablebase is a theoretically perfect player in any position with up to 7 men on the board so long as the position doesn't include castling rights.
Both of these variants (and many others) are perfect play from the position shown according to Syzygy:
The positions you say are relevant are relevant only to yourself, not to the topic.