xoom, galaxy, or the new lenovo thinkpad tablet. I have the thinkpad, and it is by far the best of the lot, but it's not "pretty" and it is heavier. I'm a large male, so I don't particularly care, but for your wife, the xoom and the galaxy may be better.
Apple may do their R&D here, but production is all offshore, very very few electronics components are made here. I'm not going to support a company that is putting out overpriced products for the hipsters. Not that their stuff is bad, but you can get a HP with identical specs to a macbook for easily $500 less. Yeah you get windows, not osx, but for 98% of apples customer base, they're buying it because it's "cool".
The ipad/ipodtouch line is brilliant. The decision to release early to get the first marketshare was good even though it was buggy. Those products are solid, I don't like them, but I've had a 1stgen itouch for 4 years and aside from a screen with a couple hairline cracks in it, it still works just fine. I have the lenovo thinkpad tablet and it's brilliant, would never buy an ipad, and as soon as samsung gets their act together with the galaxy player I'll be replacing my itouch. As an engineer I like having pc products that talk to each other and unless you're a graphics/audio designer there is no way to justify apple products. OSX runs some stuff better than windows, but the apple fans rave about how awesome their stuff is, then have to dual boot windows more often than not to run programs. Waste of money right there. I have a 4 1/2 year old thinkpad that is still going strong. Replaced the battery last summer. I don't know a single person whos been able to keep a macbook running that long before they die...
rant over, check out the xoom, and galaxy, if you can get a galaxy for $50 over what you want, it's worth it. Don't know what the xooms are going for. Mine was $500, but it was worth every bit with a full docking stations and the durability factor, in my line of work that's extremely important. I've heard good things about the acer's too