How do you figure they are overpriced? How much is your CELL-PHONE off contract?
Miniaturization costs money. What is an "ultrabook"? Its a really thin notebook that costs a shitload of money. The $1000 ACER Ultrabook is no better than their typical $400 model, other than its half as thick and half the weight.
In the real world, the best sellers for Windows Notebooks are in the $350~450 price-range, doesn't matter the brand. Only the Apple brand is able to sell a $1000 bottom end model. Have you ever priced a notebook battery? They are all about $100 to replace.
A 10~11" tablet going for $400 is a fair price. You have a large battery, a display, memory, a CPU, Wifi radio, etc... and they need to make a profit.
Why do you think its also laughable that anyone thinks the PC market is going to go ape-shit over the $1000~1400 x86 Win8 tablets?