I've been shopping for the same thing. I can report that Intel N100-based computers currently (February 2024) have issues with Linux WiFi drivers. Not a problem if you're hardwiring it.
I'd also avoid the really tiny PCs because they use the shortest M.2 drives (2242), which limits capacity and upgradeability. You want one that fits a 2280 M.2 drive. Or a 2.5" SATA drive.
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This is why I like to stick to something a few generations back. More likely to have the kinks ironed out. I've heard good things about the N100 but it still seem to have some teething problems.
Do you transcode right now? Do you want to transcode?
Honestly, I'm not sure about the whole transcoding situation. I watch content on a ChromeCast hooked up to a 4k TV. With video in MKV containers I cannot fast forward or even pause sometimes. Transcoding those to an MP4 container in in Handbrake also didn't help. I don#t really know anything about all this stuff so I'm not really sure what to do.