As far as I know, Supermicro is usually not a good choice for very low power consumption. In any case, there are hardly any or no corresponding systems to be found (but this may also be due to the fact that only a few try it out and optimize their system for low power consumption).
SuperMicro X11SCL-IF is perhaps OK but probably not really energy-saving like C246M-WU4 and D3644-B. In a test by c't (German computer magazine), the power consumption was still quite good. I think c't measured 13 watts in IDLE. However, I am not sure. And as far as I know, c't does not measure like the users in the Hardwareluxx forum, so the number might be higher. The users in the Hardware Luxx forum have a set of rules. I think they measure the power consumption with an active network connection in IDLE.
Try to avoid IPMI (IPMI consumes extra power).
Gigabyte C246M-WU4 is a great board. But you hardly get to buy it.
Source:
https://forums.unraid.net/topic/105909-mein-10-zoll-server/?do=findComment&comment=1175846
Fujitsu D3644-B is also great in terms of power consumption.
Avoid BSD/TrueNAS Core. With FreeBSD it is impossible to build a real power saving system. As far as I know, you can't really reach deep C-states with BSD. Use Linux and PowerTOP => TrueNAS Scale. Avoid extra PCIe components or make sure they do not prevent deep c-states.
An efficient power supply is important. I prefer TrueNAS but you can find more information about power efficient systems in the Unraid forum. The Hardwareluxx forum is also worth a look.