A really good quote from Adrian Kingsley Hughes at ZDnet.
Here it is.
First, there’s no proven market for Windows tablets, in particular when it comes to consumers. Yes, I know that iPads sell as fast as Apple can make them, but a market for the iPad doesn’t automatically mean a market for Windows 8 tablets. Did a huge demand for the iPod signify a massive market for high-end media players?
No. Sure, there was a low-end, low-margin market, but this market pretty much killed itself by running headlong to a race to the bottom when it came to price — and most of the time, quality too.
If Windows tablets come with a bigger price tag than the iPad then they’re dead in the water. People don’t buy tablets based on features; they look at the price tag. If Microsoft wants to be in with a chance, it had better make sure that the price is right.
Ultimately, unless you’re Apple, selling a tablet comes down to price. Get that wrong, and the device is more than likely toast.