i apologize for what is probably a repetitive topic but the most relevant threads i could find had already been time locked so couldn't respond to those.
i currently use a RPi 4B for my CDVR server, it has done its intended job very well over the years but we have been traveling more recently and transcoding is well out of its wheelhouse.
virtually all of our client devices are apple based (iPhones, iPads, Apple TV's and a MacBook) save for a FireTV 4K Max that my daughter has at her place. My DVR setup is not extensive consisting of 4 OTA tuners plus a Prime 3 tuner.
My biggest limitation is that we have a metered home internet connection that provides terrible speeds - can't do better than 12 Mbps upload and would generally prefer to minimize the data usage (so looking for the transcoding device that can most readily provide the best quality, relatively speaking, in the 480p / 1mbps and 720p / 3mbps settings)
With that out of the way it seems that for simplicity sake, a Mac Mini M1 is possibly my safest choice but i was unsure if one of the newer breed of mini pc's might be more appropriate? I can pickup an M1 Mac Mini in $300-400 range, that's around the max i would want to spend since this is the only purpose it would serve.
slightly off topic - i did notice from the other threads i searched various comskip speed results. it looked like the M1 was processing in about 2 mins per hour of video recorded. Comskip performance would be a secondary factor but still one that i would like to get a balance on (if there was another device that is remarkably faster).