Let's set aside software (where Windows is going to be far superior at least for the near future), and just talk hardware. And let's divide gamers into these four categories.
[TLDR: If you want an all-around computer (either laptop or desktop) that plays games reasonably well, the AS Macs will be fine (and, IMO, give you a much better all-round experience than a PC). But if you want a gaming-focused laptop or desktop, PC's will offer superior value and performance.]
I. Laptop buyers
1) Those that want an all-around laptop that can play games reasonably well. Here, the Macs will be fine. Indeed, if you don't mind the cost, a top-end MBP with a 32-core GPU may give performance roughly equal to a 3070 RTX laptop GPU, which, while not bleeding edge, is pretty high-end.
2) Those that want a gaming-focused laptop. If you mostly care about gaming, PC laptops offer vastly superior value. For $2000 you can get a Ryzen Alienware X15 with GPU performance that may roughly equal a top-end 32-core GPU MBP (NVIDIA GeForce RTX 3070 8GB GDDR6), and a far better display for gaming than the Mac's (though much worse for all-around use): 15.6" QHD (2560 x 1440) 240Hz 2ms. By constrast, a 32-core GPU MBP would probably be $3000+. Granted, the Ryzen CPU (AMD Ryzen 9 5900HX) will lag the M1X, but is the effect the CPU difference has on gaming worth paying 50% more, and also giving up the gaming-focused monitor?
II. Desktop buyers
1) Those that want an all-around desktop rig that can play games reasonably well. Here the Mini will be fine. And you can pair it with a gaming monitor if you wish.
2) Those that want a gaming-focused desktop rig. Here you can buy a gaming monitor, which removes that as a gaming downside for the Mini. Nevertheless, as with laptops, PC is the clear choice here. Even if you buy a Mini with a top-end 32-core GPU, you're only going to get performance roughly equivalent to the RTX 3070 laptop GPU. That gives you only *half* the performance of the 3070 desktop GPU. And a Ryzen desktop rig with an RTX 3070 isn't going to cost much more than a Mini with a 32-core GPU (or you could drop down to a 3060, and still have much more GPU performance than a 32-core Mini).