Define "nice and polished." The fact that it revolves around itunes for dummies is not polished in my book, it's called restrictive and annoying. The lack of features like expandable storage is pathetic. The ipad is an overhyped, overpriced toy that sells purely on brand recognition, despite being inferior to Android tablets.
the specs are just as good or better than the competition
the software is nice and responsive
the mail client is better than the one on android
the hardware quality is amazing. the ipad has better build quality than most laptops that cost more
on the ipad 2 the screen is very nice and it has amazing scratch protection
the OS will be upgradable for 2-3 major versions unlike android
a huge software library optimized for the screen. the app store will soon have more ipad only apps than the android market has total apps
is the Xoom's expandable storage working yet? last i heard Motorola was selling hopes and dreams
for the people buying these things the app store has a lot more usable software than the android market
etc etc etc
i use iOS and Android and buy a lot of iOS apps. so far $0 on android apps and don't plan to change it