Help me decide on budget Windows 8 tablet

I am looking for the cheapest Windows 8 tablet available. I am getting one to replace my ipad and one for my uncle. The best I can find is a refurbished Dell XPS 10 with winRT for $200ish. I can also get a new Vivotab Smart with atom proc for $400. Ideally I want an atom proc, but the price difference may be a bit much. Are there cheaper atom tablets for less than $400? I don't want to spend that much since its mostly for leisure use.

I am also curious about web browsing performance. The atom will be faster than the ARM one, but by how much? And will the ARM one be faster than my old ipad? The other thing is there is supposedly flash support for both. How good is the performance?

Lastly. Is there any news of Windows 8 getting Words with Friends? It's available on Windows Phone 8, but not regular Windows 8. I am a WWF addict. I also play a lot of Scramble with friends. Other than web surfing, these are the only two must have apps. I have a bunch of friends both real and fictional that play them so substitutes wouldn't work.

The ARM will have much better battery life than the Atom, but the Atom will be somewhat faster and can run x86 applications (doesn't use RT).

For only $400 i'd go with the Atom, but it has half the battery life of the ARM version.