Yes, similar to Radycanu (UK) vs Wang (CN) on Tennis Auustralian Open. But, Wang won the round at the end.Well the Pi fully equipped (8GB Pi, PSU, case, cooler, SD) is, in UK around £110 - ready to run.
Note that includes 20% VAT - so around £92 without sales tax. What is that today? About $116. Obviously no windows included in that. But I don't think the Beelink does either at $180
Though the pi at that price only has a 64GB SD card (not an SSD). You'd need to add another £50 or so to get the SSD, including interface. So then we are about the same - However it is not needed for a usable machine.