You seem to think that the UI is down to hardware. It's not, not alone and not even for the most part.
I'm sorry, but I completely disagree.
People pay a premium for Apple gear because the user experience is (generally) more pleasing than it's competitors, in terms of both software and hardware. There's plenty of touchschreen, media playing, web browsing phones out there - but I challenge you to name one that has the same instant appeal in touch and feel?
Software, all software.
You don't buy apple because the keyboard has a nicer layout, because it's got excellent key response, because the mouse is more sensitive ergonomic and better weighted. Media playing isn't down to hardware, (well it is but that's way over the level of this discussion and apple don't do particulary well there either), web browsing isn't down to hardware. It's not bloody hardware.
There is nothing special about the ipod's screen, it's a nice one but it's not the best res, biggest or unique in being resistive.
There is literally nothing special about apple desktops or laptops anymore, with the exception of software. Even the iphone et. al use a variant of the ARM core that everyone else uses. Even when they were using the Motorola PowerPC chip they were reliant on the software, because their hardware sucked. By the time G4 rolled out the inability to scale the PPC was so horrific that it was a joke trying to pretend they were competitive.
As for the iPod, I'm afraid you're very wrong. The simple, industrial design (all white perspex front, 4 backlit buttons, stainless steel back) means it's still viewed as a design icon - and the scroll wheel was a fantastic feature that really pissed all over the interface of every other mp3 player on the market at the time.
The scroll wheel was good, no question but it's a bit big to claim that it was the scroll wheel alone that made the ipod so sucsessful.
the initial appearance and feel of a device, and that's where apple has often got things absolutely right.
Feel? They pay attention to the ergonomics but it's the software when you try to do something that really makes or breaks it.
It's not the presence of an accelerometer that makes the iphone cool, it's the fact that "there's an app for that".
So: Apple; no or little unique hardware (depending on model) but what's widely accepted the best UI around. Which one do you think is going to be the telling difference?
It's the software, the hardware just gets you to the race, the software wins it.
Edit: now why does this matter? MS have shown a very very hit and miss approach to software. Windows mobile sucked donkey balls, although 7 looks ok. Vista was a disgrace, although SP2 (W7) is pretty nice. The Zune was a flop and the XBox 360 UI is only mediocre imo. The demos are of slick smooth software. If the software is unreliable, it's going to bomb, if the software isn't as slick then it'll bomb and that's just assuming they ever release it, which is a big if. No if MS want to win the tablet race they need to come out with something that beats apple at it's own game and get the OS perfect. Then use it's leverage with software houses to get every possible application and remote desktop program they can ported over. That's how they beat apple, "Want to run word on your tablet? There's no app for that, buy a courier"