From what I can find, the CompUSA Toshiba has the edge in HD (5400 rpm vs 4200), and software. The walmart HP might have the edge as regards processor, and sound (Altec Lansing vs Realtek). HP vs Toshiba- that is a judgement call as regards quality, though HP would get the nod by most.
pickem- though I guess one could say the risk to life and limb by shopping at CompUSA is less then at Walmart.