Thank you sweetness, looking more and more like I am going to order the Samsung on Bestbuy and have her pick it up in store. Thank you everyone for the responses.
Given everything you've said, I think that's the best choice. The only option that might turn out to be better is the rumored Nexus tablet, but we don't know when that will be released at this point.
I bought my wife an ASUS Transformer Prime (TF201) for X-Mas. I looked at virtually everything that was available at the time and although the Prime was a little more expensive the features and the technical specs could not be matched. It has a front facing camera, ICS, 32 gigs internal and capable of 64 gigs external. The one thing I really liked is the availability of a detachable, full keyboard (which I also bought). I'm not discounting the other tabs available, but if you can afford a little more you might check out the ASUS Transformer Prime.
While the Prime is a very nice tablet, I'd venture to say that the Transformer TF300 is a better buy for most people. I had the Prime for a couple months, and while it was exceptional in most things, it fell short in some important areas. The most widely known is the poor GPS reception (and spotty WiFi) due to the metal housing of the Prime. Asus has sent out GPS dongles to improve the GPS performance, but they've been unable to give an internal fix. The Prime is also a little sharp around the edges, which make lengthy periods of holding it a bit uncomfortable.
The TF300 is basically the Prime, but in an every-so-slightly thicker plastic body. It's still thinner than the original Transformer, and in my opinion, the extra millimeters make it more comfortable to hold (and reduces the sharpness of the edges). The plastic also allows GPS and WiFi to function flawlessly. The TF300 runs the Tegra 3 quad-core as well (albeit clocked slightly lower, but the difference isn't noticeable). The only major differences beyond the outer casing is that the screen on the Prime has a higher maximum brightness than the screen on the TF300. While that's nice to have, the only time it's really noticeable in everyday use is if you take it outside in direct sunlight. Indoors, they both look pretty much the same at a brightness level that most people would use. The TF300 also has an optional keyboard dock. Plus, the TF300 comes in at $100 cheaper (or more) than the Prime, which allows someone to pick up the TF300 tablet and keyboard dock for just a bit more than the cost of just the Prime.
So, while the Prime is definitely a great device, I think the TF300 is a much better value for most people. In my case, having owned both, beyond being a better value, I find the TF300 to be better in everyday use due to the better ergonomics and improved WiFi reception. I really enjoyed the Prime, but with the TF300, Asus corrected its shortcomings and provided what I feel is a better all-around device.
