Jean-Louis Gassée:

So whether it was divine inspiration or simply a bowing to necessity, Apple shunned the temptation to make a PC-only-smaller, and created a whole new genre of personal computers. Microsoft couldn’t resist and gave us Windows Mobile with a Start button.

Gassée compares Apple’s efforts to create the iPad with Microsoft’s creation of Surface, and finds Surface wanting. He has some criticisms of iOS too, but he sees them as opportunities for Apple to improve the iPad’s usability for business.