It’s interesting that the M1 Max is similar in GPU performance to RTX 3080. A sub $1000 Mac Mini would end up being the best gaming PC you could buy, at less than half the price of an equivalent windows machine.
While not that big of difference, the 14" is a little cheaper:
* The 14" MBP with M1 Max 10-core CPU, 24-core GPU, 32gb memory is $2,900
* The 14" MBP with M1 Max 10-core CPU, 32-core GPU, 32gb memory is $3,100.
The Mac mini with the Max variant chip will certainly be more than $1,000. But I expect it will be more reasonable than the MBPs, maybe $2,100 for the 32-core GPU version with 32gb of memory. That's how much the currently available Intel 6-core i7 Mac mini with 32gb of memory and 1TB of storage costs.
The point being that the cheapest 32-core GPU is $3,100, for competing with an RTX 3080 mobile that's constrained to about 105W (before it starts to pull ahead of the 32-core GPU in the M1 Max).
Overall it's just a silly premise that a sub-$1000 Mac Mini "would end up being the best gaming PC you could buy." That comment speaks to either not knowing the pricing structure here, or misunderstanding the performance comparisons.
A mid-to-low end desktop GPU pulls closer to 150-200W, and is not part of the comparisons here. And as Apple increases the performance of their chips, they also increase the price. So unless they start having 3 chips with the cheapest one being less than $1000 and massively ahead of desktop GPUs while pulling less than 50W, it's not going to happen. I don't see it happening in the next 5 years, and meanwhile Nvidia and AMD will continue their roadmap of releasing more powerful GPUs.