I think it doesn't change much especially if you are using the tablet clicking icons and getting what's already there or d/l applications. I can't see any difference for an old mom using either the ipad or androids it should be the same, maybe the iPad with iTunes it's a bit more complicated
There is a learning curve regardless, this is true. I think iOS is a bit easier to learn, since it has fewer bells and whistles. This also means that it is slightly more stable and less prone to crashing and odd behavior, though Android has come a long way in that respect and is now a mature OS.
I agree that iTunes seemed to be designed with the opposite philosophy of the iPhone, and is complicated and not intuitive. It even confused me, and I can usually pick up the basics of new programs pretty quickly. Luckily, it's really not needed much, as Apple uses the Cloud for most things. My mom's iPhone no longer needs to be attached to the computer, as backups are done to the Cloud, plus her contacts and calendar and apps are there. Even pictures she's taken with the phone are automatically downloaded to her computer without her even knowing, and photos can be uploaded from her computer to the phone by dragging into a folder (yes, I know Android can do the same with the right apps). So iTunes sits on the computer unused, quite thankfully so. This was always one advantage of Android - no special software on the computer was ever needed.
In the end, it depends on the user's ability (not necessarily age, as tabletnovice reminds us) and what they'll use it for as to which device to get. But in general, on average, overall, and by a whisker, iOS devices, overpriced and boring as they may be, are slightly easier to learn and maintain for a complete novice. If the only thing the tablet will be used for is Skype, then you're right, it probably doesn't matter, except that the newest version of Skype sucks on the Nexus 7.