I said this before in another thread a while back, but that would require two CPUs, and therefore, a more expensive device. There's also the question of how to transition files between the two modes, as in iOS the files are sandboxed, whereas, OS X has an open file system. So you work on a file in OS X mode, save it to a random locatin on the drive, and how is iOS going to access that? also, wouldn't you need two versions of each app installed, one for OS X and one for iOS? Not that these issues can't be worked out, but seems to me like it will take some major thinking things through and lots of coding to get this dual-booting system working smoothly and seamlessly.