Both have advantages and disadvantages. Tablets with full featured versions of MS Office are excellent for power mobile users. Add the handwriting / note taking capability of a tablet (something I miss and the reason I don't bought an iPad) and is an excellent tool for meetings and classes.
In the other side, an iPad is great for browsing and light use, excellent for everyday consumers.
Which is better? IMO, that depends in the user, and not in the device.
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