Let the hive mind of Engadget get that for you.
"What's the best gaming laptop for under 1,500 bucks? I had my eye on the P7805u (Gateway), but it seems Best Buy has run out for the time being. Also, as a secondary question, I like the specs on brands such as iBUYPOWER and CyberPower and the like, but are they reliable? I'm a little worried about buying labels that aren't huge like Dell, Gateway, etc. Thanks!"
Exactly, what I said.
Let's pretend the hardware is apples to apples
(multi-touch, beautiful 3.2" 480x272 OLED screen, Tegra chip, 720p video output, touch better battery life, HD radio, thinner, 50% lighter)
and lets say the software is comparable.
(I don't think it is.... beautiful backdrops, transistions, music, movies, TV, Zune.net website almost as good and feature rich as Zune software)
That leaves one item, subscription music. Your call $14.99/month+10 free songs vs $0.99/song.
http://hardforum.com/showthread.php?t=1451594&page=2