If it's just for developing plugins (ask in this forum), I think the Mac mini M4's minimum configuration, which is 16GB of memory, is a good choice, especially considering Apple's more expensive than gold memory. This can ensure that your users can use it normally on low-end computers, and it has to be said that for fans of Windows computers, the new Mac mini is really refreshing. The performance is better than the Macbook Air M4, thanks to its active heat dissipation. As a size that can fit in a pocket, his CPU performance is astonishing. And since I am not doing rendering and simulation on it, I have not encountered any GPU bottlenecks.
If you only need the Windows system, the overheating of mini machines is indeed a big problem, but of course, if it is only for development and use, it is not a big deal. Moreover, the performance of entry-level mini hosts is far inferior to that of Mac mini, except for cheaper memory and hard drive options. However, as far as I know, the price of NUCs does not have advantages
If there is a requirement for small size, I personally recommend ITX, which can install independent graphics cards and has better heat dissipation. The disadvantage is that due to the small space, the installation process and cable organization are very complicated, and the price of ITX accessories is usually higher than that of ordinary hardware specifications.
I would like to reiterate that the above viewpoints are all based on the use of Cinema 4D development plugins.
Cheers~
DunHou