That is the thing, if you need macOS, you are lumped with over priced, under specced kit. If the applications are important, but the underlying OS not, then you have much more choice and can get much more power for the same price.
And for businesses, this is generally where the decision falls. They need hundreds or thousands of desktops for their employees and the choice is 399€ from Dell/Lenovo/Fujitsu or 899€ from Apple, and the PC for 399€ is marginally faster and runs all the corporate software, what are you going to do? How do you justify more than double the price? Or for the same price, you can have a much higher specification PC.
Given that those cheap PCs with Windows integrate more easily into the corporate system, you can book on-site support and they use standard components that you can switch out yourself, it makes it very hard to justify Macs, unless there is an application that is critical to the company and only runs on macOS. Generally, that is limited to media businesses (advertising or film), where they have set up a business process using Mac software.
For your average business, the little if no justification to go with Apple. It looks chic, but the normal PC is nearly silent and sits unseen under the desk. It runs macOS, but that doesn't matter if all of the applications (or equivalents) required run under Windows or Linux - especially if the company already mainly uses Windows or Linux.
A normal PC doesn't run macOS? Okay, but you don't actually "use" macOS to create documents or edit photos. The more pertinent question is, does it rune Adobe CC or SAP or Microsoft Office, or LoB software. The underlying OS is irrelevant, macOS might do some things more easily than WIndows and vice versa, but at the end of the day, there are very few "unique" features that only one has.
It all comes down to, are you already heavily invested in Macs? If so, you are going to have to go with the Mac mini or iMac range (or MacBook for portable work). If not, then there are much cheaper / more powerful options open to you, so you wouldn't consider a Mac mini anyway.
It is only if you are waivering between macOS and Windows that there is any real decision to be made.