Cringely has more on this
[link|http://www.pbs.org/cringely/pulpit/pulpit20050127.html|Dethroning King Gillette\nIs iPod the Razor or the Blade?]
H.264 decoding performance is almost entirely dependent on the speed of the processor's Altivec unit, which benchmarks show to be comparable in both chips at similar clock speeds. So if a 1.25 GHz G5 has enough grunt to decode a 720p-24 stream, then so does a Mac Mini.
Only issue I see with this is a lot of sets
will not accept a 720p signal. They expect the signal provider to reformat 720p to 1080i or 480p.
Darrell Spice, Jr. [link|http://spiceware.org/gallery/ArtisticOverpass|Artistic Overpass]\n[link|http://www.spiceware.org/|SpiceWare] - We don't do Windows, it's too much of a chore