Concur, at least for most people.
The one thing a Mac Mini can have that the iMac does not is the 10Gbit Ethernet.
My current internet (Cox) connection is 500MB/s, though I can't use it with my current setup.
Since the iMac is limited to 1Gbit Ethernet that will be a limitation for some (who, for example, want to have a large backup in the cloud or who want a NAS.)
