True, it uses OMAP3. So what? CPUs don't magically give you "best tabletpc performance"; for that you need software. You haven't even tried to justify how its limited software is better than the N8x0 tablets.

It does have some open-source components. But (in my understanding) you can't even modify those components, recompile, and install your own version, because updates must be signed by Archos. So it's quite wrong to say "it is opensource" as though that was a benefit.

Another effect of the requirement that Archos sign all updates is that, unlike some proprietary systems (e.g. Windows Mobile), there is no third-party software available. While it may (and for all I know, does) beat the N8x0 with a stock installation, it cannot compete with the capabilities of a device with extensive third-party apps (whether open or closed).