I had one for a few days, fitted a Celeron G530 to it.
The fans were OK, pretty quiet. They barely idled in normal use with the 65W Celeron, even when playing 1080p content. However, the coil whine was totally ridiculous. I could hear the whine over the two fans and the old Seagate Momentus 7200rpm drive I had fitted to it. The whine was coming from the inductors beside the CPU socket, and pitch changed with CPU load.
I'd give it a miss, it's a machine designed for sticking under a cashier's desk in a supermarket, not for setting under your TV.
Workstation: [email protected], Asus Z97I-Plus, 8GB Kingston DDR3-1600, Crucial M500 480GB, WD1003FZEX, Win7
Server: i3-4350, AsRock E3C224D2I, 16GB ECC, Intel 520 180GB, 2x Toshiba 5TB, 2xWD50EFRX, Server 2012R2, Stablebit Drivepool
HTPC1: TranquilPC ABEL H2, i3, 4GB DDR3L-12800, Crucial M4 128GB mSATA, Win7
HTPC2: Akasa Euler, DH61AG, Pentium G620, 4GB DDR3L-10666, Crucial M4 64GB mSATA, Win7