Which machine would run 4.1 better? That is all..
Looking to get the best 'bang' for my buck.
PegII has faster CPU and better bang to the buck ratio.
SAM has faster RAM , plus you can attach newer SATA HDD`s and DVDs and has official repair and support and is fast enough to run OS.
With PegII you could get faster E-UAE, Bledender etc. but not that they are unsable on SAM 440.
PegII can also run MOS.
Now its your call.