Beelink has dropped the price for a roughly comparable unit with an Intel Core Ultra from 800 US Dollars to $700.
The Beelink (and other mini-PC brands) offer comparable performance.
The fact they offer lots of different configurations lets you choose your own trade-offs.
Assuming you don't have an operating system preference, the base model Mac Mini is tough to beat outright, but as you upgrade it there are other options that get interesting.
[0] has the new (base!) M4 at 3859 (single) and 14837 (multi) whilst [1] has the Ultra 5 125H 4500 at ~2200 (single) and ~11500 (multi). "comparable" is doing a lot of heavy lifting in your sentence.
[0] https://arstechnica.com/apple/2024/11/review-the-fastest-of-...
I think that's the M4 in the base iMac (8 core), which is different (and less powerful!) than the M4 in the base Mac Mini (10 core).
The Beelink is 32Gb RAM + 1TB storage though.
Like I said: the base Mac Mini is tough to beat!
> M4 Mac Mini vs Intel and AMD Flagships – It's Not Even Close
https://www.youtube.com/watch?v=8Uuu046EE28
There are even cheaper mini PCs you can buy that offer great bang for the buck for home users who just want to do web browsing and run Office, but the performance isn't at the same level, even if you spend a lot more.