Definitely a nice-looking system, and tempting for me. But it’s also worth noting that the high specs for multi-core operations won’t apply to many applications in real-life use. Most applications are designed for single core, still.
But high-end video editors, graphics professionals, data scientists and others will no doubt know what their preferred applications can make use of…
For me, the M1 mac mini I got last year will probably last me for a while. I’m using Lightroom and Photoshop and its fine for those needs. I would definitely get at least 16gb RAM with it though.