Microsoft thinks they can come out and just dominate with these tablets. The reality is they are not going to win if they think this way - usb ports, low resolution screen, 2lb weight (for the pro) isn't going to appeal to iPad buyers but when people see cheaper android tablets, they are going to get those instead.
They seem to be trying the XBox strategy. Stick with it and keep on dumping money into it until it succeeds. It just might work. On the other hand, it might also sink the company. I think they will succeed, if nothing more because of their enterprise support. That said, I also think that iPad has established Apple as a true player.