I would avoid this. The single Cortex A8 is going to run Android 4.x pretty slowly. There are better kid oriented Android tablets at the $150 (will get you dual Cortex A9) and $200 (Tegra 3) price points. I picked up the Nabi 2 for $130 on Black Friday, and that's got a Tegra 3 + 1024x600 screen.
Also, these two quotes taken together are kind of funny:
"It epitomizes the Polaroid brand personality"
"the tablet was designed and manufactured by Southern Telecom, an authorized Polaroid licensee"