Hi Luc - thanks for getting in touch; I've CCed in the LEfSe users group here, and especially Siyuan and Sagun on our end for more info. My quick first-pass response is that 1) in the absence of subclasses, the test is basically just a K-W (since the Wilcoxon is for consistency across subclasses), and 2) a "good" sample size will depend on the distribution of each feature, since it's easier to get an estimate for a prevalent bug (e.g. Fprauz or most Bacteroides in the gut) from just a few samples than for a bug that's often absent (e.g. Pcopri). So if you want ~5-10 nonzero measurements to get a decent estimate of the direction of effect, that only takes 5-10 samples for an abundant bug, but could easily take 50+ for a rare one.
Thanks again -
Curtis