Never has been.
It’s not about the software either.
The success of the iPad comes not from the device itself, but from the environment Apple has created for it: the App Store (and developer community) and iTunes U, in particular. Just like the genius (and success) of the iPod was in iTunes.
So today, Microsoft announced it’s new 10.6-inch tablet, called Surface, running Windows 8. I’ve played with Metro. It’s a terrific UI for a tablet. And the Surface has a nice form factor.
But for now it’s just a device and some cool software.