I agree with lburt. It is not a question of right or wrong, but whether or not Microsoft can capture sufficient market share to make it worthwhile. It really doesnt matter who else is in the market. After all tablets have been around at least a decade before iPad and the rest of them, but Apple created enough differentiation to curb a very profitable market share and expand the market as well. Personally, except when I am away from a desktop, where I do the vast majority of my work, do I use my tablet. I am yet to find tablets and laptops compelling. I am still desktop-centric. In a previous job, it was the other way around, I rarely used desktops. Now, my laptop and tablet go days and weeks unpowered, sitting somewhere in a corner. My take is, yes, definitely Microsoft can create a different segment more likely business-centric, which I think is the target market anyways.