The mac mini is more than a reasonable machine for development. I use it for gaming, design work in CS4 and development, when I don't feel like using my laptop.

The mac mini is more than a reasonable machine for development. I use it for gaming, design work in CS4 and development, when I don't feel like using my laptop. That would mean that the 'tax' is only $500, or cheaper if you get it refurbished.