Supermicro A1SAM-F C2550 is the only one I have personal experience with. One other thing for low power, choosing the correct power supply.
As for storage capacity, you could purchase three 18TB drives and put them in a Mirror. This gives you the redundancy you want and the capacity as well. Another feature of going this route is the resilver times are much faster.
So for you, I could see you buying an Atom board, 16GB ECC RAM (expandable to 64GB), 128GB SSD (Boot Drive), three 18TB HDDs (in Mirror), probably a 300 watt power supply (see link below to explain power quality ratings), and a case able to hold all this and any future storage you may desire. For this build, a 4 bay HDD would work nicely. You can purchase a cheap case for little money, or buy a high quality case that will last you decades (you just replace the internal components). If you lived near me I would sell you my A1SAM-F system. Power consumption is: Power Off = ~1 Watt, Power On (BIOS POST) = 22 to 28 Watts, Booting into TrueNAS = 28 Watts, and Idle = 27 Watts. And I'm using a 500 watt power supply. I would add 10 more watts (could be less) to replace the HDD in the machine now with three 18TB drives. If you buy Helium drives, they do consume less power as well.
Do not get carried away with 80-Plus ratings, I stick with the GOLD ratings and from a manufacturer I like, both are personal preferences.
Here’s what you actually get when opting for a Gold-rated PSU over a Bronze one.
www.pcworld.com
Additionally, my little Atom was running ESXi 7 and I had TrueNAS and Ubuntu running at the same time, no issues. Ubuntu was not as snappy as it is on my Xeon CPU, but it worked.
That was just something for you to think about, there are other options out there, this was just my experience with an Atom board.