The first question I would have is when is Acer's 2013 Q2? It would then be interesting to see what features they will be throwing in to their devices. If they work by calendar year, Q2 could be anywhere between April and June. That seems a little late to hope to make a showing. Mind you, if Win8 or Surface do poorly, or even just underwhelming, it won't be a major problem. And it's not like the turnover rates in the phone ecosystem. But if you wait that long and just come out with something just like everything else already out, you're starting behind everyone who already have built a presence and name. Not saying they should jump in recklessly, but it would seem that waiting that long without at least one or two devices. Then again, if it doesn't work out, they'll look like geniuses who saved tons of money.