If you send a tablet as a gift, I prefer to the windows tablet. Why?
First, windows tablet works as traditional PC. The OS of windows tablet is the same as traditional PC, you can install million of “exe” format softwares, such as office, photoshop and so on. It’ s very easy to edit documents, receive emails, watch movies.
Second, small size and light makes you convenient to take everywhere. In general, windows tablet weights about 500g, however, the laptop weights up to 2kg. So, windows tablet is very convenient.
Third, windows OS runs more smooth than Android.
Here you can see the different layers present in Android. The Dalvik Virtual Machine is basically a modified JVM. Basically Android is a java platform like old Symbian phones with lots of libraries exposed to developers to build. Android will never be as smooth as windows because windows does not have this one level of virtualization.
More technically, Android runs byte code(DVM) and Windows runs Native(not 100% sure). All the UI rendering which occurs on Windows occur in a dedicated UI thread which has the highest priority. Actually you need to do some clever things to give something else more priority than UI thread. Where as on Android rendering happens on the main thread, inside a VM.