Bring up points is one thing but don't bring up the app part, iPad didn't have a ton of optimized apps right away.
There were 2,000 iPad-specific Apps available the day iPad launched. Including Apple's own suite of productivity Apps (Pages, Numbers, Keynote.) But also Epicurious; Scrabble; ABC Player; NPR; Pandora Radio; New york Times; Wall Street Journal; etc. et.c
I don't know exactly how many equivalent Xoom-optimized apps there are. But if there are a hundred, I'd be surprised. And please tell me if there is ANYTHING in the Android market thats equivalent to the Apple-produced productivity Apps.
My last comment on the Motorola Xoom "upgrade" joke: Take a look at the Getting Ready guide published by Verizon. Before you send your Xoom off for its theoretical upgrade, you have to connect via USB, and then dig down through all the files and folders to manually back them up to your computer's hard drive. And when the Xoom comes back, then you put it all back again.
I simply cannot imagine my mother, my (less technically adept) brother, or 95% of the people I know wanting to go through such a process.
That, all on its own, is why Apple is succesful selling devices like the iPad. And the Motorolas of the world are doomed (Xoomed?) to failure.