Since Samsung is gearing their tab toward students it might be a better deal.
The Nexus devices does not support WPA/WPA2 Enterprise WiFi (I contacted Google support), used in many colleges, universities & schools.
You could add a 32GB SDHC to a Samsung Tab for $20 or less, so storage is not an issue.
I have both devices and the both perform very good, most people will not see the deference in performance.
Google support conversation: (for real and the person did not have a accent)
me: Hi, I am not able to connect to WPA/WPA2 Enterprise WiFi networks.
Google: Are you able to connect at McDonald's? Because if you do the problem is not with the Nexus device.
Me: I have not been around a McDonald's since I got the device. I usually do not frequent that place.
Google: Is the device connecting to your home WiFi?
Me: Yes.
Google: The device works and the problem is with your enterprise network.
Me: I have tried several devices (Samsung Nexus phone, Samsung Tab, Asus Transformer, etc) and they all connect, so the network is working just fine.
We went back and forth and he put me on hold...came back after a minute.
Google: Sorry for putting you on hold but I was told that the Asus Nexus 7 does not support WPA/WPA2 Enterprise WiFi.
Me: Thanks...Have a nice day.