Is an Intel N100 a better value than a Raspberry Pi?
tl;dr: it depends.
About one year ago, I bought an Intel N100 mini PC (specifically the GMKtec N100 NucBox G3) and compared it to the Raspberry Pi 5 8GB.
A year later, and we have a newer $159 16GB version of that mini PC with a slightly-faster Intel N150, and a new 16GB Raspberry Pi 5.