Psychobob : Todays Windows7 tablets are not the same kind of tablets used by Apple and Android... they are ATOM+ based with huge SSD units running a full blown desktop. When Win8 tablets ship - they will use the same tech as any other tablet.
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As someone noted, yes - YOU CAN run MS-OFFICE 2010 / Windows7 on an iPad... kind-of, using a Citrix App.
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I think Forrester is wrong... I'm not a fan of MS and MS has strangely not done well with WP7 - considering most people who have such phones are VERY happy with them.
He is CORRECT that MS is starting at the bottom and will need to do something that makes WM8 (Windows Mobile 8 - that is what I'm calling it) tablets sell... And I Think MS is doing this the right way... if it fails, then MS has no other usable way to enter the tablet market. HP failed with WebOS, RIM is failing with Playbook, Android is suffering with lawsuits from Apple and paying royalties to MS.
The Eco system of Amazon and B&N works very good, low-price yet functional with excellent content.
With WM8 Tablets running METRO, it means that *IT* will run ALL Windows 8 desktop APPS!
Read the plans for Windows 8: The interface is Metro. Writing Apps for Metro requires the developer to make x86 and ARM versions. They are NOT allowed to make just an x86 version and stick in Microsoft's APP store... which means, no sales for the developer.
So... every tool, game, productivity, video, etc that works for Win8... will work on their tablets.
Its THE ONLY way Microsoft will break into the tablet market... if it fails, Apple will remain the dominate player.