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Tablets are extensions of smartphones and as such they are good for listening to music or watching videos. That means using headphones, especially in public areas, and that's an area that Windows tablets fall short compared to the iPad and Android tablets.
Headphone use is ingrained in Android and iOS. Just plug in the headphones and listen to what's playing. Some Android tablets even sense when the headphones are plugged in and offer special home screens to facilitate listening (see image above).
Windows tablets usually handle headphones, but sometimes they don't. I've had tablets fail to play audio at all with headphones plugged in, and even one that played audio at such a low volume I couldn't hear it.
That volume problem was rectified by troubleshooting online and then finding a device driver that resolved the problem. That's something never necessary with Android or the iPad. It's the price of Windows 8 tablets being full PCs.
Tablets are good media consumption devices, and the iPad and Android tablets have the advantage over Windows tablets in this regard. The iTunes Store has lots of music, movies, and TV shows available to rent or purchase. This process is integrated into the OS so it's as simple as clicking and paying.
Android is not quite as good but it's getting better. The Google Music store has a big selection of top music. You can also use alternate content stores like Amazon MP3 for purchasing content.
Both music and video content can be streamed to the iPad and Android tablets with ease. The whole process requires no hassles for the user, just purchase and listen/watch to content stored in the cloud by streaming it to the tablet.
There are options for Windows tablets too, but the experience of consuming the content is not always seamless. Playing music in the background on them is not always possible as sometimes audio stops when you switch to another app. It kind of defeats the purpose when you have to keep the app playing content front and center instead of doing other things while listening to audio. That's not always the case but it happens often enough to cheapen the experience.