> You cannot utilize that type of speed with a Mac Mini.

Mostly because the base Mini has Thunderbolt 4 which maxes out at 40Gbps. Anything with a PCIe 4.0 x16 slot will take a 100Gbps NIC. 100Gbps is around 10GBps (8 bits per byte plus encapsulation overhead). Desktop CPUs can do AES-GCM at 2.5GBps+ per core and have up to 16 cores and around 50GBps of memory bandwidth (dual channel DDR4-3200), so the NIC still seems like the bottleneck.