Sure, I'm sure it would be useful for some people. It just gets tiresome reading over and over people complaining about what the Ipad isn't. They aren't useful posts. "I'm not getting the next ipad unless it has 4gigs of ram, shoots 3D video, has 2 days of battery life and is usable in up to 10 feet under water".
And lets be honest, it would take more than a "few ui tweaks" to run OSX on a tablet. Fragmentation of devices is what did Apple in back in the 90's. Trying to be too many things to too many people became too much. Bringing their focus back to making a few products better than their competitors not only brought Apple back but justified the price tag for their devices. I don't want to see them trying to please all the people all the time, because that doesn't work.