Well it isn’t really CPU vs GPU. It is integrated vs dedicated GPU. A CPU certainly can transcode, but not well. A lot of CPUs have integrated graphics which can handle transcoding quite well. I went with an Intel arc a380 because I know quite a lot of people could hit it under some circumstances. For most people though, I would recommend an Intel CPU with quicksync. What you really should spend your budget on IMO is as much storage as you can.