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Don't know if you specifically want a PC but older Mac Minis are cheap now.
I got a 2012 recently for exactly this (the last model where RAM/discs can be upgraded).
It's an A1347 with the most powerful processor they had at the time (i7-3720QM 2.6Ghz), 16Gb of RAM, a 120Gb SSD and 1Gb HDD. Easily upgraded to Sonoma with Opencore Legacy Patcher. It was £120 delivered in grade A condition and looks a lot nicer than a PC :P
If you were going to plug a computer into a TV pretty much permanently for source material (pornhub, youtube, etc) would you get something like those micro PC things (Intel NUC?) or should I just treat myself or my partner to a new laptop and use an old laptop for it?
She could probably do with a new laptop soon but that would also mean having to deal with her old one as the TV source unit. I guess if I cleaned it up and tweaked it a bit it could be ok. We're using that now for the most part. I guess I'm asking if those NUC/micro PC thingies are worth it for media playing duties