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It's the US carriers that are stopping it being used as a phone, not the Tab itself.

Yes, the Tab is a phone, but not when bought in the US - Samsung have confirmed that in the US market that they're cutting out the voice compatability.

http://www.engadget.com/2010/09/16/samsung-galaxy-tab-loses-voice-capabilities-in-the-us/

In other words, if you live in the US, the Tab sucks, but everywhere else in the world, it's a big SmartPhone, and thus can't be compared to anything else on the market at this point...