Once you have a list of constraints (not necessarily specific, but bounded), think about how these will work as shock-proof, water-proof. Will it just be the case that is shock/water proof or will the components be as well.
The screen is probably the hardest bit to make rugged since being a tablet it will probably be a reasonable size and therefore easy to crack/scratch/break. So a large amount of focus should go here.
Just as a start
It seems like gorilla glass might work for the screen.
Another option is to start a business, raise capital (probably a relatively lot), and build up a team of engineers here. This would allow you to take a larger part in the design process, but will take longer and require more outside investment before you can even get a prototype out.
I would look at the options available on the market now for white labeling, and build off that.
My advice depends on a lot of factors such as target price, quantity, resources, timetable, development team, etc. Until I know more I can't help, but once I get the info I can quickly tell you if it's viable and if so what to do.
In other words, find an engineer who designs physical things, and get him on board (or at least get him to give you a quick rundown of stuff).
Look at this post, and get in touch with this guy: http://news.ycombinator.com/item?id=1840896
I would take his recommendations regarding any of the other components of your device, like the case, you might be looking to make.
Any direction you take is going to take $$ though, as you will need to pay for tooling, etc.
Do you already have capital?
I too am looking at getting a tablet made - but for medical purposes.
Otherwise - why be so concerned with the tablet.
When I was at lockheed, we used to buy Tough Books and mount them in pelican cases with other RFID reading hardware and sell them to the DOD for like 30K.
Well, What I would focus on if I were you would be the app - and talk to shock/case/mount people first.
There are so many people right now building tablets that you should surely be able to find an ODM soon building based on the spec you need.
This is an interesting company, www.launchpad-sprocket.com
They are making tamper-proof mounting boxes for iPad and other tablets.
What I am suggesting that building a waterproof/shock proof mounting setup would be far cheaper at this stage then attempting to spec a whole device.
Do some prototypes this way - to proof it out.
http://www.protopulsion.com/ is a 3d printing service shop in redwood city that could help proofing the case.
Again - the most important thing to build is the app. The tablets will come. You also might want to stay out of the HW biz for a whole number of reasons, not the least of which is that every high volume Apple/Motorola tablet order is going to make all your components too expensive - so ODM it...