Cheapest, I found was about 1000€. Buying a one-off offer from some random webshop, means you would have to deal with them in case of repairs or warranty issues.
And yeah, effectively max. 200GB non-upgradable SSD storage, certainly makes cheap offers likely, cause that's borderline unusable for almost everyone, who needs more than a web browser.
For a work machine, that’s pretty easy to justify.
Ignoring that though, if work machine means an Excel machine, then it's probably overspending IMO. If work machine means workstation, then you'd probably rather want one of the >1.6k models with more working memory… or just don't go Apple.
Probably need to get the batteries replaced somewhere past the 5 year mark, but otherwise the durability is unmatched.
A few months ago Spotify on an ancient Intel Mac mini in the living room started complaining that the new version of Spotify is no longer compatible with that Mac. Then I ran Open Core and updated the MacOS to a much newer version, and Spotify is happy. Now I’ll get even more years out of that machine.
From replacement parts and physical endurance perspective, I mean.