Samsung is becoming Apple, as far as pricing is concerned - you're paying something for the name. But Fire isn't pure (or even close to pure) Android.
I prefer "non-Samsung" for Android. (Unfortunately, Google doesn't make a current tab.)
Another consideration is the child's age - how well does s/he treat his tablets? If s/he's constantly going through tabs, something cheap from Walmart or Big Lots might be your best bet, as long as it's Android. On the other hand, if s/he keeps one tab working for a few years, I'd look for something that would last through middle school, even if it's more expensive.Amortize $300 over 5 years, and it's still a cheap device. (And if someone is maintaining a
LineageOS for it, it should be able to run the latest version for 4, or maybe all 5, years.)
But for $229, you can probably find more tablet with less name (and still good quality).
(Then gain, depending on your carrier and your situation, a few carriers give a tablet away when you upgrade your phone.)