Reasonable price for the Mac mini in the EU
Apple, 1 Infinite Loop, Cupertino, CA 95014, USA
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Let's do the math:
Mac mini 1.25GHz is 499 US Dollars excluding VAT
Mac mini 1.25GHz is therefore 378.03 EUR (499 divided by 1.32)
In case of Germany as the buyers' location, you have to add 16 per cent VAT:
378.03 EUR x 1.16 = 439.52 EUR
If you do the math for the 1.42GHz Mac mini, you'll end up at 526.39 EUR
So, staying in Germany, you pay 50 EUR (or approx. 66 US Dollars) more for the 1.25GHz Mac mini, and over 60 EUR (or approx. 80 US Dollars!) more than buying it in USA.
Furthermore, there are several reasons that prove our maths:
i) Mostly, complaining customers outside the US are told to forget the VAT -- our maths *contain* VAT (here: Germany, 16 per cent).
ii) The profit margin is the same, independent from the sales location, so Apple will have it's calculated profit margin.
iii) Transport costs are equally the same for delivery to customers in the US and the EU, provided that the Mac mini's production is a) in Ireland or b) somewhere in Asia.
The final and IMHO most important reason for Apple to adjust or match the price is the main reason the Mac mini was developed:
To increase Apple's market share.
In the EU, especially in Germany, Apple's share is very low (somewhat beneath three  per cent). The main intention on the project 'Mac mini' is to attract more 'switchers'.
But keeping the price that much too high is more than contra-productive.