The 14" MacBook Pro can be specced with an M4-Max and up to 128GB memory.With the M4 pro, max memory for the Mini is 64GB, while the MBP topped out at 48GB. The 16" MBP can be spec'ed with the M4Max, which is Studio territory. In the latter case, the Studio will have better cooling and more memory.
The best choice depends on what the user does - a user that needs computing horsepower on the go would usually be better off with a laptop, whereas a user doing the heavy work from a desktop would usually be better off with a desktop machine such as a Mini.