Google Nexus 7 (2013) or EVGA Tegra Note 7?

[vitality19]

Tegra is the better GPU for PPSSPP. I have not benchmarked the Nexus 7 2013, however.

Would the Ram and CPU make any difference in performance?

RAM doesn't matter much for PPSSPP as it uses only about 100 mb of it (if I'm not mistaken), CPU on the other hand means a lot for any emulator - the higher the clock and dmips index - the higher the performance, it doesn't matter much how many cores it has, but dual-core is of course better than single

Tegra - better for emulators, and any other Android games which require less than 1GB RAM (I didn't see any Android game that would take more than that) besides some games are designed for Tegra and won't run on other devices (stupid marketing)

Snapdragon - you actually don't need that fullhd resolution as it lowers performance in games (for other things it is great), the only good thing about it is 2 GB of RAM that future Android high-end games could require, but you can always use swap