much cheaper displays, processors and storage.
now of course these are not exact and the various companies may have better or worse deals because of contract pricing but these are very close
ipad 2 billof materials $326
the cameras together are costing about 4.30 for the ipad2
HP touchpad BOM $318
the single 1.3 mp front facer costs $2.50. it is what most companies are using for the front camera
the Xoom's cameras are pricier at $14 for the pair. They are using a 5mp autofocusing rear camera. Figure $12 for that camera considering a similar or possibly even the exact same camera is used on the
Nexus One phone