CHALLENGE: Build me a FULL $270 PC FROM SCRATCH that can play HITMAN ABSOLUTION

I'm having a debate/argument with someone, and he told me that he has the same buying power as Sony and Microsoft and he can basically build a PC just like and/or equivalent to the PS3 for the same money.

He's having trouble.  


So I'm issuing a challenge to someone here to help.
Build a $270 OUT THE DOOR (not a penny more...not even rebates) PC that has a BluRay, at least a 250GB harddrive.

Has to have everything...case, Legit OS (Windows 7), Keyboard/Mouse.....everything to make it ready to run and play HITMAN ABSOLUTION on at least the minimum specs from STEAM:

System Requirements

• OS: Windows Vista, 7
• Processor: True dual core CPU (Intel, AMD)
• Memory: 2 GB RAM
• Video Card: NV8600 512 Mb RAM, or AMD equivalent
• DirectX®: 10

http://store.steampowered...0/?snr=1_7_suggest__13

Can you do it?  :)