Because I am a member of this fourm I will try not to take sides
. The Wind and the S10 have the same basic internal components but the Wind has the ability to over clock up to 24% of it standard clock speed. In Windows when the Wind is not overclocked they are the same but the Wind will perform better when overclocked. In Mac OS X so far everything but Ethernet works on the S10 but on the Wind everything works. Some people say the Wind has poor build quality but they are about even.
So basically the Wind has a bit of an edge over the S10 but I think that the Wind is a bit more expensive.
Hope this helps