The Raspberry Pi has a bigger processor and a LOT more RAM, but the Flint router has an additional 1.5GHZ NPU (I’m honestly not sure what this even does or if it’s even used by the SmoothWAN firmare.)
The NPU is used in SmoothWAN and it’s mostly for forwarding packets between interfaces like Wi-Fi leaving a room for the CPU to do other tasks in a nut shell. It provides server-grade network performance for the Ethernet ports that is somewhat overkill for the intended use. The Flint/Slate CPU is much weaker than the Pi but is still able to do few hundred megabits with Speedify with offloading.
Qotom series seems to be more fitting for the setup with the integrated ports and reliability, the Pi has power issues and stability and it’s more suitable for DIY and non-critical applications.
And Proxmox runs well on it if you need to run SmoothWAN alongside Ubuntu/Windows for Unifi applications or other purposes using the VMDK image.
SBCs are becoming more irrelevant for networking looking at the cost, e.g NanoPi R6S, BPis, RPi, Odroid etc.
Edit: The Flint has less power delivery issues than the Slate AX, I’d go for that.
Packet steering may be only useful for interfaces not handled by the NSS like VPNs and USB network, will enable next release (if stable*), it must be enabled for SQM for best performance.
AFAIK, the NSS does more than shortcut forwarding and offloading, there is a front-end/back-end interfacing with the kernel, e.g the ethernet ports from the Linux networking side are virtual.