No.
Not that much. Maybe 1/3 of the original price.
But why don't you think a bit more economical in the sense of price/performance?
If the OP's primary application used every day will be 3D Studio Max and since there is no version for MacOS X (yet), he is maybe better with an "ugly PC box", don't you think?
If he'll get a Mac mini, he will likely have to install Bootcamp and Windows, and reboot every time for working with 3DS so in terms of raw power, he can get more with a PC.
BTW: He has to buy Windows anyway... if he want to legally use that stuff. And an academy version of 3DS.
Ok, the original Mac Mini 1.66GHz cost $799 in February 2006. Tom's Hardware produced a spec for $720 in June 2006. Lets say Tom's Hardware's machine was worth $799 at the time of the Mac Mini's release.
Their processor was $122, now sells for ~$25 on eBay.
Their motherboard was $82.90, now sells for ~$25 on eBay (although most went unsold).
Their RAM cost $78.55, now sells for ~$10 (well, I only found one for $3.40 shipped but I'm being generous).
Their Hard drives cost $132.98, now sell for combined $30.
Their water cooler cost $129.99, now sells for $70 (although that was the only completed one I could find and is for a brand new, sealed unit).
Their DVD burner cost $37, now sells for $10 (I'm guessing here because none have been sold recently).
Their case cost $67.49, now sells for $20 (I'm guessing again, no sales).
Their graphics card cost $66, now sells for $5 (Actually I found it for $1. If it had been AGP or 256MB then it would have claimed more but hey ho).
So total resale value is $195, call it $200. The resale value of the Mac Mini is $300-$400, lets call it £350. That's a fair difference. Chances are the PC's would have been even less too because the water cooler's price is not going to be anything near the cost of a brand new never been used one and I've been quite generous here. Not to mention, if you were selling all the parts seperately, you'd probably pay more eBay fees than on just one Mac Mini. They also didn't even add the cost of an operating system.