Microsoft's New Small Tablet Machine

TabletPC is XP Pro plust the tablet extensions. So you could say it's a superset of XP. Similar to MCE in that regard.

Also, I asked a friend of mine in MS marketing about this and he said the following:

1. Samsung seems to be leading the pack in terms of hardware vendors and we should see one or more devices on shelves in April or May.

2. Initial pricepoint should be around $600 but he expects to see $300 devices next year.

3. This first generation of devices has "lots of v1 issues" so it's best to wait for the next iteration.

Here's to $300 v2 devices as remotes, touchpads, etc.!
 
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