Is an Intel N100 or N150 a better value than a Raspberry Pi?

Unless you need the features on the Pi's 40-pin GPIO connector or very low power consumption a mini PC is a much better bet for general compute.

As the article shows, even power consumption can be debatable. If you're looking to get a certain amount of work done, the Intel mini PC can do it faster expending less power thanks to the smaller transistor size it uses. Maybe there are scenarios where continuous idle power is more important and the RPi still wins (there's no idle power graph in the article) but even if you're power-constrained, the Pi isn't the best choice anymore.

The GPIO header and community remain a solid reason to still opt for the Pi, but the age of "raspberry pi as a cheap home server" is pretty much over, thanks to Intel and AMD slowly watching up to ARM.