LG Optimus Me vs. Samsung Galaxy 550

I wanted to give a new phone for my son. Border operations were: price to 100, touch screen, Bluetooth, MP3 Player.
When searching for a suitable model, I've found that you can even a cell phone or as they say today smartphone gets for the price with Android. Shortlisted devices came from 2 top manufacturers Samsung Galaxy 550 and LG P350 Optimus Me. The two phones have almost identical properties and the decision is not easy for me. Here is my comparison matrix on the criteria that are different. As I said, the two phones are very similar.

///// ///// Release Date

Samsung: August 2010
LG January 2011
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///// ///// Battery

Samsung: 1200 mAh
LG: 1280 mAh
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///// ///// Battery Performance

Samsung: without a SIM card turns off the radio.
LG: shines even without SIM card and thus consumes the battery faster
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///// ///// Keys

Samsung: 4 hardware buttons
LG: 4 Soft (touch) keys for typical Android features such as search
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///// ///// Key illumination

Samsung: no
LG: Yes
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///// ///// Camera

Samsung: 2 MP
LG: 3 MP
Both have no autofocus, but fixed focus
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///// ///// Android

Samsung: 2.1 (an official update to 2.2 is available)
LG: 2.2
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///// ///// User interface

Samsung: The menu screen is directed automatically to: horizontal / vertical
LG: automatic alignment does not happen in all the system menus, but in your system and it has always worked
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///// Multitouch (eg zooming with 2 fingers) /////

Samsung: NO (even if it is otherwise in the product description). After contacting the Samsung Support: Multitouch support coming with the update to Android 2.3, so it seems to be going on the hardware side
LG: Yes
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///// ///// MP3 Player

Samsung: sound very neat (via headphones)
LG: LG in the sound seems to be something natural. However, it is very subjective. Both phones - Ok.
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///// G2 / G3 /////

Samsung: via System Preferences
LG: here is simple G3 ie GPRS / EDGE data services or disable on mobile: a click on the top menu and that's it
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///// ///// FM Radio

Samsung: yes
LG: Yes, with RDS
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///// SD card supplied in /////

Samsung: 1GB Micro SD with Adapter
LG: 2GB Micro SD without adapter
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///// Max. Supported Memory Card /////

Samsung: 16GB
LG: 32GB
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The battery is sufficient for both mobile phones for 4-5 days in non intensive use (sometimes Fi and GPS for short).

Both devices also have an accelerometer so that not only the position of the device is detected horizontal / vertical but also the degree of tilt and acceleration of movement - for example, making maze games possible.

With the same processor, internal memory, GPS module, display resolution, Bluetooth, external dimensions, battery power and other equipment I have chosen for LG. The main reasons were: multi-touch display, Android 2.2 already installed and simple disconnection of data services (G3), though the two top devices and probably the advantages of LG are void with the upcoming update to Android 2.3 for Samsung.

Questions about differences between the two devices I try happy to answer in comments.