Everything You Need to Know About Windows Tablets
I think this paragraph from a Cnet story about Microsoft's efforts in the tablet space says it all:
But he added that Microsoft has a lot of software knowledge and intellectual property from the decade it has spent in the tablet business.
Apple spent a long time making sure that what they were going to push out was optimized for the form factor; Microsoft spent a decade pushing the existing Windows OS onto smaller devices. Maybe they get it now, but I have my doubts.