The only thing I see different is the processor, SSD, and the video card. Since I don't know the model, and the clock speed is the same, I'd call that a wash. Video card: 980 vs 970, I don't know the difference. Probably also a wash. The SSD at 120 GB is enough for windows, vp, and Mame. That's always easily changable. I'd go with the top one based on the DDR4 memory. I don't know about the 8GB vs 32 GB. I have 16GB in my machine. I don't know if you really need above 8GB.
I'm no expert, but I hope that helps.
Anyone else?