I agree with tlrnhi, $75 is not much of a difference at all. I would go with the new one. Now if the difference were a couple hundred dollars I might would go with the refurb.
I was told by a dealer I trade with in Memphis that you really have to watch some dealers. They will try to sell refurbs as new machines as well. And even though this does not apply to this situation he also told me to be very careful purchasing embroidery machines. They will set the counters back on them making you think a machine is less used than it is.