True, but I would argue that it actually makes some sense for the XPS, Dell's only "pro desktop" option (does Vostro count as "pro"?).
That the Mac mini can cost either X or ~10X is more like saying "a car starts at $15k and can cost $150k". Throw in that it clearly overlaps with the Mac Pro and Mac Studio and I can only ask "why would I pick X, Y or Z?" It seems like the Studio is the way to go vs a mini configured above or around $2000, unless Apple is simply peddling to datacenter customers with Mac mini server racks (which hey, maybe).