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If all you want is to consume content, then a 7-inch 720p device is fine for HD movies and videos. Games and eReaders too. Content creation is another matter.

Most business documents are prepared in an 8.5x11 format. That is hard to read on a 7" display. Sure, you can scroll in landscape mode but it is still pretty small for graphs and illustrations.

A 7" device is just in a different category than a 10" device.