Or 90 degrees. Although it is smaller by about 36% in width and depth than a Mac Studio, I think that the reasons that prompted my to rotate that 90 degrees counter clockwise would still apply to a Mini for many people.

My Studio is to the left of my monitor stand and a little back. My monitor has crappy speakers so I have external desktop speakers. They are also a little behind the left and right sides of the monitor. The speakers get in the way of reaching the ports on front of the Mac.

With the Mac rotated it can be closer in toward the monitor base, and the ports are then easier to each. Also since being rotated reduces the footprint on my desk there is more room for other things, like a hub I have for a USB hub for my non-C peripherals.

i bet the vents on the bottom coordinate with the silent fan direction for convective cooling and may be less efficient if inverted. my 2013 mac pro (the aluminum cylinder) and my powermac g4 cube both used that on purpose and i think my always silent mac studio does too.

https://en.wikipedia.org/wiki/Power_Mac_G4_Cube

"You're holding the Mac Mini wrong. Just flip it!"