I splashed water on it in the Jacuzzi showing off and some leaked in the right rear corner near the hinge above the USB ports so I think the MOBO is fried. It had a few lights after I dried it out and repowered it but soon there was nothing so I took it apart. The bubbles and leaking goo from the touch screen have me thinking that it's not worth putting the time or money into fixing it. I might do it if I can bump up the processor with a T9600 or T9500 when I get a new MOBO but then there is the heat concern so I'm curious about any thoughts or experiences you may have.
Considering that system is from about 2008, I would not spend any money on parts for it. If you want, get a used one off ebay and swap your hard drive into it.
Unless you need a rugged system, those are not worth it, the ones on Ebay are all 300+ except for one that is $200. For a system that is 7-6 years old, not worth it, unless you need the rugged function.