why do you look at the APU3A!? Do you need more than 1 celular card into your firewall?I think that an APU2C4 is the better choice for most SOHO installations.
If you don't want to use featueres like IDS/IPS or VPN then OPNsense work on rather old HW fine.
I've tested the speed into our company and the Dwarf ist good enough for > 50Mbit. More than enough for my 8Mbit DSL at home!
If not, either system will do fine, but keep in mind that the SuperMicro option is EOL.
As I'm planning to do new cabling around the house I'll most likely also get a 19 inch rack and thus I was looking into 19" solutions to replace my current one ;-)
You can buy the APU2C4 as a Bundle for a 19" rack:
If you need an HA solution (based on 2 APU2C4 into one 19" case) you get it also here:
If the 3 NIC's is ok for you the APU-Boards by PCengines are the best solution for the money.
Why dont you have a look at intel NUCs,they have aes-ni and other features. I am using an Intel NUC5PPYH (quad core Pentium based) and running OPNsense in a Proxmox VM along with 2 other VMs (a NAS and Zabbix server), the power utilisation is very less (less than 10watts/hour) and performance is quite good. It doesn't have multiple NICs so you will need to rely on USB NICs, as the NUC comes with USB3 you can easily plugin a USB3 gigabit NIC.
Which one would you prefer and why?