I ended up on shucking 4x the 14 TB WD Elements Desktop. They contain helium drives, the WD140EDGZ in my case, and are about a third cheaper than 4x the 12 TB WD Red Plus drives (which are air-filled). The shucking was easier than I expected too, and the performance seems very comparable. The warranty is a definite downside (European, so no Magnuson-Moss), but I think I can even get them back in their enclosure should they fail during the 2-year warranty period.
I've put some second hand 256 GB M.2 SSDs in there as boot drives. It was a bit of a struggle to get it to work in a way that failure of one of the drives doesn't hold up booting, combined with LUKS, TPM keys and ZFS on root. Learned a lot about systemd-boot which I have never used before, but feels a lot saner to me than grub ever was. So now I have a large script which debootstraps a Debian based NAS into being.
I noticed that there are a lot of ZFS myths and cargo culting. For example TFA mentions ECC RAM, which in some circles is a must-have because ZFS would wreck your pool during a scrub otherwise, which is a myth. It's also very expensive, especially this year. You also don't need much RAM for ZFS, L2ARC doesn't use much RAM at all, to name a few others.
Still doubting about setting `dnodesize=auto` (which is the default), because there are some horror stories about that [1]. And it seems impossible to find a cloud storage provider with reasonable prices that supports `zfs send`. Rsync.net upped their minimum order to 10 TiB recently, which is far too much for my use case.