There are many different PCs out there in many form factors, some are very small, some are fanless... It's hard to give a recommendation without knowing more about what you want.
The same age old question. You have to compare every aspect of it. i.e Not a Full size tower PC. If you buy the same PC at a similar size, similar cooling potential ( e.g NUC ), including Thunderbolt 4, WiFi 6E, for $100 more you get integrated 10Gbps Ethernet, and the Apple Silicon Mac mini still has the integrated PSU. You will find the default config to be similar if not in flavour of Mac mini. But as you soon as you add more memory and SSD storage, very early in the upgrading options it goes the PC way.
That is ignoring the Software Experience. Most people buy Mac because of the Software or macOS. Or they are an iPhone user with so they prefer an integrated ecosystem. But that is obviously not what you are asking.