If you’re wanting to save money though something with say an Intel i5-6500T (6th Generation Core) the ‘T’ meaning it’s a low power (throttled) part is worth considering. They are surprisingly close in performance to an N100:
https://www.cpu-monkey.com/en/compare_cpu-intel_processor_n1... (although how much to trust those benchmarks I don’t know — it would be good to see benchmarks where all bug mitigations are definitely applied to the older CPU, edit: except neither are hyperthreaded so maybe spectre isn’t such an issue)…
Something like a HP EliteDesk 800 G2 Mini, can be had on eBay for around $80-100 (USD), with probably 8GB RAM and an SSD. So even less than a new thing with an N100 (although in some cases it’s close!)
It uses DDR4 (one of the first generations that did, so means if you want you can go up to 2x32GB SODIMMs). There’s a whole series of these things, servethehome has a “project tiny mini micro” covering many of them.