[mgmueller]

We obviously have to experience ourselves, how Windows 8 will behave in "real life".
Still: It's certainly not hard to beat iOS or Android. They are phantastic for gadgets. Great little toys, my favorite travel companions.
I can check my email, book a hotel, watch a movie, read a book and such on them.
But I wouldn't even bother to call them "business machines" or "professional systems" or something like that.
iOS, re. file system, to me is a disaster.
On Windows, I drop my file to the desktop or wherever I please. Then I open it in whatever application I choose. I easily can have 5 apps active in parallel.
On iOS, even just handling a file is a pain.
Android is slightly ahead, at least I can use some kind of file explorers.

But anyone explain to me:
How can I write a mail, browse the web and download stuff in parallel on the existing tablets?
I perfectly could do so on my 3 years old Fujitsu Stylistic ST6012 Windows 7 tablet (Windows XP in the beginning). Although, I have to admit, I didn't take it with me on more than 2 or 3 trips. It was as bulky as a laptop, way bulkier than my MacBook Air for example.

So, from a business perspective, iOS and Android will be easy to beat.
Question is, whether a business oriented tablet will have any advantages over ultra-compact notebooks such as MacBook Air.
When traveling, I almost see no difference between iPad and MacBook Air for example.
Okay, iPad will start slightly faster. And of course, sometimes it's easier and more convenient, to hold a tablet in a single hand instead of finding a place to put your notebook. But basically, battery duration, weight and measurements are quite similar.

To summarise:
For me, any Windows tablet doesn't compete with the existing tablets.
Different usage patterns, different target customers, different approach.
In my opinion, Windows tablets compete with notebooks and convertibles.
And here it all will depend on performance, battery duration and such...