I'm look for an Android Tablet under $100 that comes with Google Play Store. I was looking at the Visual Land Prestige, but after a little fact-finding I discovered not only that it does not include Google Play Store, but it actually voids the warranty if I install it manually.

Normally, I'd take my chances & just do it, but this is going to be a gift for my niece. All she wants it for is a Kindle e-reader, Google Play Store, and Wi-Fi connectivity.

Try this: http://goo.gl/NhRZj

Do you own this yourself? I've never heard of the name Pipo.

Lesson I've learned is, that don't buy a cheap tablet unless you get to test it first, especially if you are going to buy it for some one else. A bad tablet is just a frustrating machine.

I have a really cheap android tablet which was from ebay. It's less powerful than the one i listed, and it didn't have any reviews to rely on.

It works wonderfully well. I can watch HD movies without a problem, i can connect portable hard drives, usb keyboards/mice. All sorts.

Just read the reviews from other people to get a proper idea.

When you hear scare stories, it's just because people have it in their head that brand names = indestructible. I've had toshiba goods break on me more than my cheap tablet!

Plus, if it does go wrong for any reason, you would be able to send it back (as it's with amazon).

Shell out a little more for a Kindle Fire, it'll honestly be better suited and far less trouble than a dirt cheap tablet which can be sluggish for even the most basic of things.
I don't know how much the Fire costs over the pond but surely they're not that far from the $100 mark. You can then side load google play store, though if it's for someone not too android savvy, amazon's store would be perfectly good. Side Loading just means downloading the installer (.apk), putting it onto the device via usb and installing it. The device needs to have the "install from unknown sources" option in the settings though to side load.

As for warranties, you can always just uninstall it or do a factory reset, which you'll want to do anyway.

Edit: That Pipo does look like a lot of bang for your buck but it has a very short battery life for a tablet.