Got my parents a Samsung Tab 10, WiFi only. No need for the note as the stylus is no use to them. Mum is getting on well with it. Not expensive, large screen so they can see stuff (7 would have been too small), bought 64Gb card for peanuts and loaded up with MP3 music, family pictures and some films for them. They go away in a motorhome so have a long time off wifi so the big memory card is a real bonus.
Mum is now on email and Facebook, plus spending a fortune on Amazon and eBay! Skype is useful too as we don't live close. The only small shortcoming of the Samsung are that it is not waterproof / water resistant (the Sony ones are now) and it doesn't use the standard micro USB charger. She was nervous using it at first until I said that if she really buggers it up we can do a factory reset and start again. Now she is less scared of it and tries stuff out.
Make sure any data (especially pictures) is saved to the memory card as my android phone had to be sent back recently. Everything on the card was safe and I removed it before sending off for repair. Stuff in the phone memory was lost. I did actually back up the pictures from my android device to a NAS, but I doubt that your parents will! For this reason alone I would always want a removable memory card.