Nonsensical
While I don't agree, I would see there is potential merit in not using an iPad for custom data entry since you'd be limited to apps in the App Store. On an Android, however, the development possibilities are greater. So would they be on a Windows 8 tablet.
Either way, if an existing or custom-developed app can offer a front-end that is touch-centric and works with a tablet paradigm in mind, then the whole "toy" argument (which is not so much an argument as an attempt to belittle the product) falls apart. The difference between a "toy" and a productive device comes down to software and feasibility for a particular need. If data entry is your deal, and your particular form of data entry lends itself toward mobile work (RFID, inventory, nursing ...) and can be entered conveniently via touch (checkboxes, buttons, ranges of values ...) then *any* tablet is potentially viable.
The minute you have to strap on a keyboard to make it efficient, you've essentially created a laptop. Why not just use a laptop then? They have solid keyboards, for one, and not a floppy cover. Tool, meet job.
Regardless, there's no great benefit from this being a Windows device. If it's going to be touch-centric, it needs to be a new app at this point. Using mouse-centric apps by touch is the opposite of ergonomic. So there's really no legacy platform advantage to call on. On the other hand, it's a full OS shoe-horned into a mobile device, so it's likely to incur more overhead than purpose-built mobile OSes.
This works the other way, too. A mobile OS moved to the desktop is not built with the strengths of stationary computing in mind. Touch UI on a desktop is currently not practical, so again, there's no real advantage to being able to execute the same application.
So, what's the point of getting excited about running the same apps in both form factors again?