This year I have seen quite a few Windows devices under $300 that actual represent useable pieces of hardware, a few of those are tablets that have even managed to squeak in under $100 with varying success (as low as $60). For some in the USA this price point is enough to consider this a throw away device, and thus have no problem handing them over to younger family members who probably have an affinity for device destruction.
These low price devices are still really powerful Windows PCs and in the hands of relatively care free users may still require some gatekeeping. So if you are purchasing one of these devices it would be in your best interest to turn on Family Safety and create a child account. I created a quick video to describe the steps, this assumes you have a Windows account of your own that you do not want to share.