Tablet Do-over (aka CES 2011)

It seems they want you to not remember CES 2010 where Steve Balmer showed several tablets that were supposed to come this year but haven't.

http://news.cnet.com/8301-1001_3-20026607-92.html?part=rss&subj=news&tag=2547...

But come January, they're really going to do it this time. For reals. No fingers crossed behind the back. Both barrels blazing. Microsoft is going to save us from the monopolistic tyrannical walled garden of the iPad. Or was that Chrome OS? I'm confused. Seems the only real iPad competition that shipped I can recall was Android based.

So, given the arguments I've heard, iOS is only a mobile OS (it runs on the iPhone if you recall), therefore, the iPad is a mobile device and not a "true" tablet because a real tablet runs a real OS so it can do "real work". Makes perfect sense right? Is this perhaps why Chrome OS is not for mobile devices? If it were for both, the argument that iOS is not a real tablet OS because it also runs on a phone would not hold up as well. Also seems to explain why Microsoft is apparently not going to use Windows Phone 7 for the tablets as that would also undermine the story that tablets need a real OS for real work.