Might be dirt cheap for you, but in EU if you include customs, tax and other fees the board comes at around 50€, not 29$.
A no frills option without eMMC, IR, pcie, wlan and less usbs (since these run off usb hub) could easily make for a ~20$ board (no customs or anything for eu folks) and would perform exactly the same for a NAS use case. Think Orange PI PC2 but H5 replaced with H6. Enter Orange PI PC3
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