Here's a much better and more in depth deep-dive into N100 vs Pi's by ExplainingComputers: https://www.youtube.com/watch?v=hekzpSH25lk
There's trade-offs in both directions, but largely rPI has marginally lower performance and power consumption compared to the N100.
If you're not touching GPIO or need to stay under 15W strictly, then the PI is the better option. N100's seem to be slightly more expensive if buying from MSRP, but the second-hand market is much more competitive and there are more discounts available with N100 systems. RPI's are considered hobbiest tech so hold their value and are rarely discounted.
You can get an N100 16GB ram with 500GB M2 storage for about $200 range, which if you were to spec out a Pi with a case, cooling, proper storage, correct cables you'd be getting close or past that.
Obviously electronics or GPIO projects I'd still go with Pi.
Also, at least until some time ago, ARM compatibility was not always guaranteed by open source projects (I think nowadays it became ubiquitous).
[1] https://www.amazon.com/Beelink-S12-Pro-Generation-Intel/dp/B...
The ones I nabbed were the i7 6700T's with 16GB ram and a 128gb ssd. Total bargain and not at all that rare to find on there these days around that price point.
Oh they also all came with a Windows hardware license, not that I wanted it but another bonus.