@wastingtimewithforums: I wouldn't make much of those numbers. There is a lot of rumors about the new iPad line being released in Q4, maybe as early as October; it's reasonable to assume that quite a few of those interested in an iPad would wait a couple of months to get either the latest and greatest or get the current model at a discount.
The only thing left are the consumers.
But it's nice to see that the Apple-envy is alive and kicking:
"iPad vs. Windows"
I don't think Apple is the real target; if it were, price wouldn't be the most relevant factor. The way I read it is "want an iPad but cannot afford one?" which is not exactly a play against Apple.
In other words, Microsoft is just being Microsoft: they made their fortunes on the desktop by letting Apple play BMW while they played Ford, and I bet they would be more than happy to replicate that in mobile space. Might work, too, if it weren't for those pesky lime-green puppets...