While the Xoom is obviously better than the iPad in raw specs, it's not *so* much better as to make up for the fact that, just like every other Android device released so far, it's going to get one or at most two major software upgrades before being essentially abandoned by its manufacturer inside of a year. For a $600-900 gadget, this takes off the luster a bit.
The iPad, on the other hand, will be regularly updated for years. I have a friend with a three year old iPhone that's still getting full-version OS upgrades right along with the newer iPhones. An Android tablet would have to either be waaaay better specs-wise or waaaay cheaper to overcome that particular advantage.
http://www.queentorrent.com