Asrock B550 Phantom Gaming-ITX/ax: best choice for Mini-ITX in 2024?

For me, a gaming board can NOT be a good choice over a genuine server board.

Do not touch this kind of contraption with a ten mile long pole…

As storage plateform in mini-ITX size, the Atom C3000 range is still the very much current gold standard. As you only need 8 SATA ports, and not 12, a C3558 board with a NIC in the PCIe slot may be a cheaper alternative to a C3758.
The X550 NICs, including the embedded variants are actually the best (only?) option fo NBase-T with CORE or SCALE.