I saw this earlier, but your new post made me think about it. I just bought one.
I was going to build an HTPC with the Intel NUC:
Intel 3317U NUC = $280
mSATA drive 120GB = $120
RAM 8GB = $55
Power Cable = $5
Windows 8 OEM = $94
Total = $554, but no wireless, no screen, no keyboard, and no versatility that you get in a tablet!
I just bought the s230u for $507 + tax. Great deal and no brainer as long as the fan stays quiet. I even get usb 3.0 and an i5 instead of the i3. Only downside in my opinion is the 4GB memory.
What mSATA drive were you looking at for $120. Any suggestions on a brand? Amazon has an "offbrand" for around $99 + shipping.