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Depends on you really... what will you be using it for? If video encoding and you will be using a 64bit encoder that utilizes both processors then #2 but you should buy more memory...
HP covers parts and labor for a year... not sure if Acer does Labor too...
Quality wise they are both pretty darn close but I'd side with HP...
The first one has a faster bus speed so it will transfer data to and from memory faster. Of course the biggest bottle neck will be the hard drive... if you can find one that does 7800 or 10,000 rpms you will notice a huge difference!
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