While not that big of difference, the 14" is a little cheaper:
* The 14" MBP with M1 Max 10-core CPU, 24-core GPU, 32gb memory is $2,900
* The 14" MBP with M1 Max 10-core CPU, 32-core GPU, 32gb memory is $3,100.
The Mac mini with the Max variant chip will certainly be more than $1,000. But I expect it will be more reasonable than the MBPs, maybe $2,100 for the 32-core GPU version with 32gb of memory. That's how much the currently available Intel 6-core i7 Mac mini with 32gb of memory and 1TB of storage costs.
* The 14" MBP with M1 Max 10-core CPU, 24-core GPU, 32gb memory is $2,900
* The 14" MBP with M1 Max 10-core CPU, 32-core GPU, 32gb memory is $3,100.
The Mac mini with the Max variant chip will certainly be more than $1,000. But I expect it will be more reasonable than the MBPs, maybe $2,100 for the 32-core GPU version with 32gb of memory. That's how much the currently available Intel 6-core i7 Mac mini with 32gb of memory and 1TB of storage costs.