it is exactly the same thing. exactly the same price, exactly the same hardware specs. why do you think it's any different?
Similarly to what SimbaTLK1 said above, as expensive as Apple products are, the cheapest Mac mini is $600 and it is a more powerful system. You could run OSX, create your mother's account and enable "Simple Finder" mode with parental controls to limit which apps are visible. Your mother will have a simple interface and won't be able to screw things up by deleting important icons or changing some settings.
I think touchscreen on that computer is a gimmick. You will get tired of using it as a primary interface option. That screen is almost vertical, that means you constantly have to hold your arm up to use that computer. It is very bad ergonomically.
This is a reason why none of Apple laptops, desktops and monitors have touchscreens.