I think those miniPC CPUs do a good job transcoding from what I've read, the N95 and N100. I already had older hardware set up when I added Jellyfin so I got a cheap nvidia Quadro P400 for the transcoding. If you're setting up a new system though, I'd guess a Intel iGPU would be more than enough.

I've looked at https://www.elpamsoft.com/?p=Plex-Hardware-Transcoding before for transcoding comparisons.