A few years ago, if you saw a touch screen smartphone for $25, you may have thought it was a mistake. But these days you do often see okay android smartphones on special for that sort of price. As someone said above, you can buy basic windows tablets for not much more than $100 retail, so a 50% discount on those wouldn't be unexpected. Tablets are also losing popularity, and if I was to chose a small low resolution tablet, it wouldn't be a windows one, due to the lack of apps. Basically I wouldn't pay more than $55 for such a tablet.
It will be interesting to see what happens, as I would have thought that if they are cancelling orders, they would be actually communicating with those customers. I did pickup a cheap dell laptop when they made a pricing error, and using it now, and it is a really good device. So the top companies do honour mistakes.