It’s really just easier integrations with stuff like iMessage. I assume easier for email and calendars too since that’s a total wreck trying to come up with anything sane for Linux VM + gsuite. At least has been from my limited experience so far.

Other than that I can’t really come up with an explanation of why a Mac mini would be “better” than say an intel nuc or virtual machine.

I'm guessing maybe they just wanted an excuse to buy a Mac Mini? They're nice machines.

It would be much cheaper to spin up a VM but I guess most people have laptops without a stable internet connection.