I'm still in two minds. It'll really be used for games, video calling, web browsing. I'm on a little bit of a budget also and feel the iPad as good as it is, I can't justify the cost. I'm going to have to have a proper play with it.
I might just opt to buy a nexus 7 for her as I feel it's worth the money for what it is.
Still unsure, does anyone have both?
I use both at work, mostly for developing but it covers apps/websites and I sometimes use it for media.
Build:
Both are pretty amazing, the rMini feels sturdy due to its metal construction, but to me personally I like the soft touch plastic, it feels slightly warmer and more inviting then the clinical cold metal body for the rMini.
SoC:
rMini wins here pretty convincingly, the A7 is basically as good if not better then the s800 let alone the s600 (The N7 has a lower binned version but calls its a s4 pro).
Screen:
This is the big deciding factor for many. The N7 screen is small enough to fit in 1 hand comfortable, where as the rMini is a stretch. But the rMini gives you a better experience for reading and websites. For gaming the both felt good in the hand. For most apps I liked the extra screen space on the rMini, and the fact that you have more tablet apps helped her too. For media the N7 wins, it offers better colours, and a better aspect ratio.
Apps:
Android is gaining tractions, but iOS is still ahead and always well be.
Way I see it, for gaming and the web I would go with the iPad. For movies and if price is an issue I would go with the N7.