Maybe it's not performance-comparable but $284 (BF35 coupon discount from $319 list) for Ryzen 5, 16GB RAM and 1TB SSD [1] in my mind is a good value trade-off versus the Mac Mini. The only thing that gives me pause is the concern expressed by some that Chinese MiniPCs are susceptible to Bios malware. I've looked into Coreboot, Libreboot and System 76 open firmware to mitigate the risk of infected Minisforum firmware but there's always the possibility of it crippling the device which would be a big time-loss more than anything.
Other flavors of malware are easily removed with a quick Windows reinstall before use but potential firmware infections are a good reason to pay more for mainstream PCs.
[1] https://store.minisforum.com/products/minisforum-um760-slim