There was a comparison mentioned on last week’s episode of the Accidental Tech Podcast, I don’t remember if it was pointed out to them or they noticed it themselves.
Base Mac mini: $599, 16/256 GB
Double storage and ram: $600 upgrade.
Price of 32/512 config: $1199
Two 16/256 machines: $1198.
The ram is (Apple) reasonable at $200, but $400 for the storage doubling is insane.