The Xoom is really solid, now that they've upgraded to Ice Cream Sandwich. I often tell people wanting a new laptop to just buy a Xoom. You can't get better bang for your buck. I have a Xoom and I totally love it to death. I love it as a tablet. It also makes an excellent desktop when you connect it to a monitor and bluetooth mouse / keyboard.
Indeed, at the rate companies are pushing and customers buying updated versions of gadgets a program like this is way better than dumping unsold or outdated tablets on a landfill.