Samsung Galaxy Tab. Not as good as iPad. Not yet ready to destroy Microsoft.

A new iPad competitor. This one from that Korean giant, Samsung.

Say, wasn't the iPad supposed to be a flop?

That's a question for another day, I suppose. This Samsung Android-based tablet (even if Android isn't optimized for tablets) looks nice. Seems to work well. Not sure about the form factor, though. I mean, too big for a smartphone but without the screen of a iPad or 13-inch laptop, say.

And, what exactly is it for?

Consumption of media/content? The iPad with iOS ecosystem has that beat cold.

A communications device? Really? No way they have anyting close to FaceTime. Besides, won't you just use your Android smartphone? Of course.

Who is expected to buy this, then? I sure as hell can't tell. I can't think of anyone clamoring for a tablet that isn't an iPad. We all know it works great, has an amazing UI, is part of the iOS ecosystem, has thousands of apps designed specifically to take advantage of the specs and form factor of the iPad.

So why buy this?

At this point, there's no reason. So I expect it to be a flop. There's just not enough people with enough money and too little smarts to make this work. It's a gimmick. A toy. However, it has potential. Only, it's all directed at the wrong target. Forget the iPad. As a tablet in 2010 with the current infrastructure, technologies and media available, you will not build a superior one. You are years behind Apple in this regard. Stop wasting your money and our time.

However, there are a billion PCs and laptops out there. You have Android, which anyone can license. You have a lower cost than a PC (and a lower cost than most laptops, in fact). There is Google Apps, a slew of free Google services, Flash, a growing ecosystem of accessories. Kill the PC. Kill Microsoft. You will enjoy the mega riches to follow. But this tablet -- and Android -- will not kill Apple.

Google copied from Apple just what it needed -- and what it mistakenly thought was most valuable. It has the App Store equivalent. It has a touch screen. It provides full browser and GPS. But as I've said before, Google drives the price of content to zero. That's how they make their money. In such a world, Samsung and all Android makers, will make little to nothing off the content. They will eke out solid gains from volume. Period. And the more licensees leverage Android, the smaller those gains will become. Apple is like the United States in WW2. No matter its losses, the net losses others suffer will be far worse. Little of Apple, proportionately, will be harmed. In fact, the world that emerges will treat them even better. More users. More premium content. More devices.

Does Samsung really believe they can do the equal -- or better -- of Apple? At Apple's game? Nonsense. This commercial, while good, merely highlights the corporate fail. Your real target is Microsoft. Windows Phone. Windows Tablet. Office. I don't need any Android maker to show me how cool they are. I already know none of them are. But you could make me productive. If you tried. If you focused on how you can free me and a billion others from the clutches of PCs, Microsoft. That would be the bomb.

Below is a comparison of the specs of the two devices, furnished by Redmond Pie. Can't imagine why specs would sway you, but to each his own.