"We're not going to invest effort in the iPad until we see it's a clear winner...and not going to be superseded by an equivalent tablet from Microsoft"While I understand the caution, in this case, it's misplaced.
Sure, somebody else may come out with a highly competitive tablet that is similar to the iPad and sweeps away the market, in the same way that Microsoft Windows took over the graphical user interface market long ago.
But it doesn't matter. The iPad is the starting point; a very powerful starting point here and now, and it is well worth the investment of time to get a solid understanding of that class of device.
Whichever tablet takes the market, it will surely have the same approximate feature set as the iPad...the mobility, the sensors, the touchpad. The software vendors, who want to have a competitive advantage in the coming mobile-tablet-enabled market, and get the added boost of user participation for their product lines, need to start working now. This platform is a substantial change from the past and will take time to understand.