On the one hand, I agree. Apple has positioned their power buttons with the assumption that the devices wouldn’t be turned off very often for quite a while now. It was on the backside of the previous mac mini design and also on the backside of the 2013 trashcan mac pro, for example.
That still doesn’t make it less annoying though. We use a lot of macs for work, including aforementioned mac minis and mac pros and we do turn them off regularly because there’s no need for them to use power 24/7. Having to turn them around to find the power button is just stupid. That’s form over function in its finest. But if you’re the type of person who never turns off their computer, obviously it doesn’t really matter.
That’s not to say, that the new mac minis aren’t remarkable machines. The redesign was necessary and is very good in general. It’s a tiny powerhouse. They could’ve just chosen less of afterthought of a power button location.
Back is already bullshit. We have a few trashcan mac pros at work and usually they’re just turned so all the cables stick out towards the user because then you can easily reach the power button. Which makes it look worse than just having a power button in an accessible place aka the front or the top in the first place.