That would be Google/Android devices that have Google Play already to go on the device with no side loading. If you said Nexus 7/10 and hopefully the N8 along with Samsung, ASUS, ACER etc then yeah those are direct competitors to Apple because they tie in directly to Google's ecosystem. The Kindle Fire filters out that ecosystem and the Amazon Apps Store is grossly limited vs Google Play.
What is your hangup with the Google Play store? Why does a tablet have to have access to Google Play to be a competitor to Apple? iPad customer get their apps from the App Store, Window's tablets get theirs from the Windows Marketplace, Nexus devices get theirs from Google Play, and Kindle Fire users get theirs from the Amazon app store. Some are better than others but they all serve EXACTLY the same function. Why the Google Play benchmark? We've stated this repeatedly, as have other Kindle Fire users--they don't miss the Google Play store because most aren't even aware of it. These customer's certainly aren't going to rule out purchasing a device because of a deficiency that doesn't even exist in their eyes.
If you are correlating consumption as direction competition to Apple then EVERY tablet made including the $59 el cheapo tablets are direct competition to the iPad.
Yes, they are. We're just saying the there is a pretty big overlap between who Apple and Amazon target as the functionality they offer is desired by these customers, more so than others.