Intel NUC 13 pro vs Minisforum um790 pro

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For low-end devices, AV1 decoding, as @TheDreadPirate noted is all you can hope for really. And if you're going for something that isn't particularly expandable, Intel at the moment still probably your best bang for the buck on the media server front. Upgrade-wise, an Arc A380 will do AV1 encoding, but you can't do a NUC or similar and expect to utilize hardware like that in the future. I know it's not comparable as it's a new generation i7 but I've been shocked at how well the 13700k performs as a decoder and I've been brute forcing some AV1 encodes with damn good, if not slow results.