There are two major reasons that the Tab and iPad are not direct competitors: size and app stores. This may seem like it should not be that big of a difference, what’s three inches after all – additionally the Android Market is a pretty robust app store right? Well no, not really. There may be a lot of apps in the Android Market, but there are not many good apps. Oh, and three inches turns out to be a huge difference for a tablet.
People buy hardware devices to do things — solve problems or entertain — not because the hardware specs are cool.