The questions are not silly. It is current thinking that the new Mac Mini Lion Server especially in the upper category is a very very good machine. It is also a very good purchase price.

As to mastering, if you are used to PC then why do you think you need to move to Mac for mastering? This isn't a logical way to think other than the difference in cost between a Mini and a PC Audio Labs purpose built. One thing to consider is the native software issue. I know one can run bootcamp etc but that is not ideal. Some programs are cross platform and that is a better option as long as yours is in that category. Just some things to think about.

well mostly it is because windows is doing all sorts of stuff that has started bothering me and i would like to give mac with wavelab a shot i used to be narrow minded and fixed on windows only but giving mac a shot cant hurt i hope

Give it a shot. Mac itself is not evil despite my disgust with their marketing and the fanatics blind swallowing thereof. You might find it suits you. Just a word. No Windows installation will be truly clean without a clean installation that is not some restore image or disc.

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There's little reason a MacMini with a good amount of RAM (I think I have 8GB in mine) can't handle a typical mastering scenario. It's not my usual machine (although I've done quite a bit of work on my '06 MacBook), but as soon as Samplitude gets ported to the Mac, it probably will be. I might even reboot it in celebration.

One nifty part is that you can use a FW or USB interface for I/O and still use the built-in TOSLink for output to your monitoring controller.