The TinyMiniMicro PCs from 8/9th-gen Intel are impressive as they can get below 3 W at the wall. Gemini Lake (Refresh) thin clients can also easily get under 4 W. I wonder whether these performances come from optimisations driven by actual market requirements (I guess it can make a difference for a company that run thousands of those?).
ARM RK3588 platforms are champions in this regard. My Orange Pi 5 Plus idles at 1.5W (less than a RPi 4, with the same power supply). However, they are not viable for people who want to run Proxmox.
It seems that almost all N100 platforms idle above 5 W. Also, there are not so many passively cooled options from reputable manufacturers, while actively cooled boxes are not so silent (while TinyMiniMicro PCs are super quiet under most usage scenarios).
(a) With EU energy prices, a 5 W difference translates to 20-35 EUR per year on the electricity bill.