The Kingsing W8 might not be much to look at, but this tablet runs Windows 8 and sports a 1.8GHz quad-core Intel Baytrail-T CPU with 1GB RAM, 16GB internal storage, a pair of 2MP cameras, and a microSD card slot. It has an 8" IPS display with a screen resolution of 1280 x 800, which is much sharper than I expected, and a 5 point capacitive touchscreen.
The 4.5Ah battery is expected to offer 6-8 hours of runtime, though that is of course a manufacturer's estimate. There's also a mike and stereo speakers. In terms of connectivity the W8 has Wifi, Bluetooth, and 3G (WCDMA/EVDO/TD-SCDMA). Given the cost I'm not sure how that last is possible but that is what is being reported.
The W8 has specs which are similar to a lot of Android tablets n the market, but also slightly better. The tablet takes advantage of Microsoft's new minimum hardware requirements, specifically the 1/16 rule (1GB RAM, 16GB internal storage), and looking at the price it probably also benefited from one of the free Windows 8 licenses MS gives away to makers of cheap tablets.
TBH, I was surprised to see this tablet show up in China; I had expected Toshiba to release a $99 Windows 8 tablet first. Toshiba has a $99 Android tablet on the US market which runs KitKat on a quad-core Intel chip. It's called the Excite Go, and while the specs aren't as good as the W8 mentioned above I still thought the Excite Go would make a good candidate for a quick conversion from Android to Windows 8 (after Toshiba doubled the internal storage from 8GB to 16GB).
You can find the Excite Go at Best Buy, if you like. There aren't a whole lot of reviews yet so I can't say whether it is any good, but I was thinking about buying one to review it.
That tablet caught my interest because it has what looks like a powerful CPU at an impossibly low price. I'm curious how Toshiba pulled that off, and whether they ended up with a usable tablet when they were done.