Stefl1504 on 03 December 2011
I don't know how good a PC for 300€ in your country is but in mine you can't even run windows on such a cheap PC, at least not a newer version of it (7, Vista) if you buy unused, instead there are always people trying to get rid of computers and I think with a little reading you will be able to construct one yourself out of old ones that will do just fine for your needs, and it doesn't cost anything^^
Sadly you can't build a Vita easily and it won't come cheap for a little while (until the first used ones are available) so I would just keep the money to buy a Vita when it releases...
