If you spent most of your life in the age before computers, dealing with a PC can be a frustrating and confusing task. That's why the KiWi PC was built: to make using email and the internet a bit less stressful for people who didn't grow up on it.
For $500, you get a PC running a custom build of Linux that features a "Me Menu," providing easy access to email, the web and games. It also has a colorful keyboard that makes using the whole thing a lot easier. If you've got an older person in your life who feels intimidated by a normal computer, this could be a good solution.