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For low cost, it's really a toss-up as far what specific features are most important to you. I love my Nook - both my old one and my new Nook Glo. I also have multiple Kindles and bought my Mom a Paperwhite.
Nook - I don't like how the library is set up. My only complaint. Extremely light and they put more storage in it.
Kindle - Always a good value, but more likely to break on dropping than a Nook.
Kobo - The primary complaint I have heard about kobo is their customer service, not their units.
I don't worry about the walled gardens as I strip the DRM and can use it on any of my units. The biggest overall complaint I have heard is lack of an SD card, but for most of us, that isn't even a concern. If you NEED or want to carry your whole library or simply have content that takes a LOT of space (i.e. comics, reference, illustrations), then you'd have to go with kobo since current Nooks no longer have an SD slot and Kindle never did.
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