IFA 2014 kicked off in Berlin this morning, and already we're seeing an interesting trend emerge: Those cheap-and-cheerful small-screen Windows 8 tablets that Microsoft promised back in April are finally arriving. Both Toshiba and Acer have announced their offerings (priced at $120 and $150 respectively), and the usual OEM suspects (Dell, HP, etc.) should unveil their offerings over the next couple of days. These tablets will all be fairly low-spec devices with either a 7- or 8-inch screen, and most of them will be powered by an Intel Atom (Bay Trail) SoC. This means you can now get a full Windows 8.1 device for just $120 -- a proposition so juicy that Microsoft hopes it can entice customers away from cheap Android tablets and into the Windows camp.