The verdict

CPU
Dell OptiPlex 5060 Micro has 1.3x the CPU throughput (7,735 vs 5,808 PassMark).
Plex
Hardkernel ODROID-H4 transcodes more 4K HDR streams (~5 vs ~3).
Idle power
Hardkernel ODROID-H4 idles lower (3W vs 9W) - cheaper to run 24/7.
RAM ceiling
Dell OptiPlex 5060 Micro takes more RAM (64GB vs 48GB).

Which wins for each job

Job Dell OptiPlex 5060 Micro Hardkernel ODROID-H4
Plex / Jellyfin ~3 streams ~5 streams win
Frigate NVR ~4 cameras ~4 cameras
Proxmox / VMs 7,735 PassMark win 5,808 PassMark
Firewall / router 1 NICs 1 NICs
Local AI / LLM no slot no slot

Approximate - capacity estimates from curated specs, the same logic as the recommender. Verify against your exact setup. Prices move; check the retailer.

Full specs

Spec Dell OptiPlex 5060 Micro Hardkernel ODROID-H4
Price (list) $95 $109
CPU Intel Core i5-8500T Intel Processor N97
Cores / threads 6 4
PassMark 7,735 5,808
iGPU Intel UHD 630 Intel UHD (24 EU)
NICs 1 1
NIC model Intel I219-V Intel I226-V
RAM max (GB) 64 48
M.2 free 0 1
PCIe slot none none
Idle (W) 9 3
TDP (W) 35 12