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I'm not sure the right place to start in considering your possible choice of systems is to try and match specifications to see which is 'best'. If price and on-paper performance were the major criteria, you would almost certainly be advised to look for a good Windows-based PC within your budget.
The real choice here is not hardware but operating system. Do you want a Windows systems to run Windows-based applications, or a Mac to run MacOS and MacOS-based software? In other words, ask yourself
why you are considering a Mac at this point in time. Is it because Macs are supposedly 'better'? Because there's something specific you want the system to do that a Mac is likely to do better than a Windows PC? Have you used a Mac?
If you have an interest in MacOS because it has better inherent security, is (so far) free from the sort of malware, spyware and adware that tends to make even the most powerful Windows PC slow down to pedestrian speeds, and is capable of running suites of applications smoothly and seamlessly, then a Mac mini is an excellent choice. To be sure, based on laptop components it would not be the fastest system in the universe, but for anything short of professional-level/high demand environments, it is remarkably capable and very satisfying to use.
When comparing the sort of performance you might expect from comparable MacOS and Windows systems, there are many factors other than CPU speed and RAM to consider. As mentioned above, it's necessary to factor in the CPU load used by essential processes such as antivirus scanners and monitors in the Windows environment which are not really an issue in macOS at all. It is also not necessary spend money (or time) dealing with security software in the MacOS environment so there is less maintenance required and awareness of the system needed, and little or no expenditure on defensive software which is an essential addition to a Windows system. That isn't to say that Macs and MacOS are entirely without risks or that they will stay that way, but there is a free, open source, malware solution for Macs (ClamXav) with can be downloaded and deployed and which with a small effort can be configured to run very lightly on the system when it is needed at all.
The result is that for many, a lower-performance system running MacOS can significantly outperform a higher performance system running Windows.
And then there's the software. Most Windows systems come with no software, or with free or trialware versions of commercial applications which neither function smoothly together nor offer particularly impressive functionality unless a full version is purchased. Much software that is added to Windows systems at the outset is of dubious value, and often time limited. On the other hand, every mac comes supplied with an excellent suite of media applications to permit storage and manipulation of photos, music, video and the creation of DVDs, along with a simple to use web authoring tool that can create remarkably rich sites with stunning design values, yet requires little more than a few mouse clicks.
That's really the single-most valuable aspect of MacOS in my view - the integration of hardware, OS and software allows for considerable sophistication, yet unparalleled ease of use.
Add to that, the fact that every new Mac can run Windows if you need it to, but Windows PCs can't run MacOS - thus a Mac has rather better flexibility - and that Macs typically have a performance advantage because MacOS is written to be rather more elegant in managing memory, and applications and files are typically rather smaller than Windows equivalents, and thus are less demanding on systems.
However, which one to buy is not about which is 'faster' but which one is most likely to do the job you want it to do, and give you the best user experience while doing it. If you've used a Mac, particularly recent one, then likely you'll already know the answer to that!
