I’d get them an ipad – unless you love having to go around and update their virus scanner, clear out malware, update software about once a month.
Really? I guess you haven’t used a PC for many many years or are a habitual “dodgy web site” frequenter. Or have no idea what you are talking about but just have some “I look cool” windows hating attitude. Personally I have not had a virus on a windows machine for 12 years so not sure what you guys get up to.
I would avoid Toshiba as a laptop. You only need something basic so an i3 with 3-4GB RAM (seem to be pretty much the base spec of machines these days) would do the job. Windows 8, on the whole, is fine. It takes a bit of orienting for people who are used to the Windows interface but are not regular Windows users. If all they want to do is browse the web and view stuff then you could consider a tablet. If you like the Windows world then try a Surface or similar Windows 8 based tablet and that should give you the best of both worlds (small form factor, light, and with the ability to create and edit Office docs).