At the same price? I would be surprised if that is the case. You can get a used M1 Mac Mini for around $300 on eBay. For that money, you can get a used i5 business desktop and a new low-profile RX 6400 for about that. At that price point, you'll see much better visuals and framerate for most games on the Windows PC (or you could run Linux). The PC owner can then later buy a better desktop system and put the same GPU in it. And later still the PC user can upgrade the GPU.
With the M1 Mini, that's basically it, and if you want to upgrade anything, you are buying a completely different system.