Really depends how you plan to get the media, if it is things already downloaded then I would say look at getting at Nexus 10, really has the best screen for watching anything AMOLEDS over LCD any day for watching movies and such, very good SoC, 2gb ram and is quiet cheap only cost £389 for 32gb which should be good for most people. If your friends wife is already in a certain ecosystem where they have content I would suggest sticking with that. iPad is also a great option, I couldn't really recommend a W8 RT tablet without them trying it out first, it really only appeals to certain people and most dislike it right away from what I have seen, if they do enjoy it then its a good option.