For me the Vista got the nod because of "what I am doing." I am currently in the middle of a Windows Mobile 6.1 development and you may not know that this is only supported on Vista (or later?) Windows versions. So for me that would have me on the first model.
Doesn't what you need it for help make the choice?
I recently had my tablet stolen. It was a HP TC1100 that i bought for 350. So now I am looking at replacements. Option 1 is a second hand tablet while option 2 is a refurbished tablet. I am trying to decide which one should I go for. Option 1 is expensive but is loaded. Option 2 is cheaper but isn't as well loaded.
option 1 is
Hp 2710p (model# RM271UT)