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: Dell Latitude E7440, i5, 1080p screen, Crucial 8GB, Crucial M500 480GB mSATA, Win7
NAS&Downloader: XPEnology PC, AMD E2-2000, 4GB, 2x Seagate 4TB ST4000DM000, 2x HGST NAS 4TB, DSM 5.0
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