I have a _very old_ PN40 from Asus -- this is a full PC with an intel Celeron, a SATA SSD and about 8GB of RAM that idles at 1.7W (serving websites via GB Ethernet) as measured _at the wall_. This is just standard PC Linux distro with zero customization (other than `powertop --auto-tune`).
For comparison, the latest RPI4B without the SSD and with 1/8 RAM idles at 3.5ishW on the wall. Even the older RPI3 I could never get below 2W, and that is without any peripherals (no display, no Wifi, no eth, min USB) and significant tuning.
On the other hand the PN40 + components cost significantly more (probably close to 10x), and the CPU performance itself is not that good these days.