yea thats a tough one motorcity, I would say ease of use and durability would be top of the list of what to look for.
The nikon that greger mentioned might be a good choice, I have a really old nikon digital that has stood the test of time, and its been knocked around quite a bit. Even though you say your son treats his stuff well, which is a rarity in children these days, he's still 8yrs old and alot of cheaper cameras ive seen seem flimsy to me.
I would get a foam padded carrying case and a good lanyard for whichever camera you choose. My nephew is 7 years old and just getting into computers, I bet he would love a camera for his birthday or Christmas.
I like being the uncle that gets him the cool gifts instead of clothes
