Xoom and Tranformer are out already ( few day ago in HK ), so it is matter of brand which you feel comfortable the most.
Do not compare apple IOS and Android since they are different products, but again for sake of $$, you should consider Xoom/HTC Flyer/Samsung Tab 2/Asus transformer.
I suggest your first selection requirement should be flash or not flash, if flash first then you should not consider again for any iPad or ipad2;
Secondly, among tablets with android honeycomb or 3.0 upgrade to 3.1, Xoom so far the fastest now comparing to Asus/Acer/Samsung but if speed,response and price can be talorant by you, then perhaps Asus transformer/Acer/Samsung should be an choice for you, around 3980to 5000.
Again, there is no best product or best price as it is an fashion product. So make your mind and not confuse yourself.