However, even though this is yet another iteration of his "Why <insert Microsoft technology here> sucks compared to <insert Apple technology here>" theme, I tend to agree with him this time.
I cannot imagine the iOS devices finding success if they were actually just Macs with a new category of touch apps strapped on. This only leads to market and developer confusion. If it's just one platform, what is my target device as a developer? If I develop to touch-driven HTML5+JS, why would anyone want to use it with a mouse? If I develop to WPF, why would anyone want to use it with multi-touch? Whatever they call it, it's two platforms, crammed together, and they just don't fit well. As a developer, you still have to make a choice, and it is the device itself that determines what development path you will take.
Then there is the hardware requirements. Windows 7 made great strides in this direction, but I just cannot imagine Windows 8 running as efficiently on an ARM-based device as iOS does today. I hope to be surprised here.