I guess it would depend on the price of the Xperia S as to which is the better deal. If they were the same price I'd go with the Xperia S but if it was $250 or more I would go with the Excite instead.
The tablets themselves are similar specs but the AMOLED screen on Excite is really good from what I've read and seen in reviews. I also prefer the 8 inch tablets and there aren't too many NEW ones in this price point with decent specs.
I found a picture that someone took comparing the N7 to the Excite and you can clearly see that the colors are more vibrant and the screen looks better on the Excite.
The Sony tablet was $230 and it has a 9.4 inch screen. I just have not received it yet. But this tablet looks awfully nice. Hardware wise yes it is better than the Nexus 7 but the Nexus 7 is always going to be updated and I'm sure this tablet is going to be stuck on 4.1.1
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