Canonical has yet to comment about this particular offer
Ubuntu Touch, the operating system developed by Canonical for tablets, is scheduled for launch in 2014, but a suspicious website is already offering pre-orders for an Ubuntu tablet in October 2013.The tablets are produced by a quasi-anonymous manufacturer from Australia called Intermatrix and comes in two flavors, U7 and U10.
Dubbed as “The world's first Ubuntu Tablet,” the specifications of the device are below the necessary requirements for Ubuntu Touch.
Intermatrix U7's features specifications include: 1.5GHz Quad-Core Cortex A9 CPU, Quad Core Vivante GC1000+ GPU, 1 GB of RAM, 16 GB Flash storage, microSD expansion slot, 7-inch IPS Capacitive Touchscreen, 1280x800 resolution, 216 PPI, 2 MP primary camera, and a 4000 mAh Li-Ion battery.
The specifications are not all that impressive and it's weird that Canonical has yet to comment on this offer. In any case, you should take this offer with a pinch of salt.