Gruber claims that "The dispute here is over one image" [1], but I don't think that's accurate. Almost all of the images in the document have been squeezed in manners that make the devices look more similar.
- Many of the images are taken at an extreme angle which, while looking very nice, doesn't let you get a good look at the device (e.g. pp. 26, 32, 38)
- They play pretty free and loose with distorting the aspect ratios of their images. See a decidedly square-looking Tab on pp. 26, 35 and a freakishly elongated iPad on pp. 27, 36.
- pp. 39 takes the cake for "how can we fudge things to make it look like they're the same size"
In fact, far from being "over one image", it seems that the majority of the images have has their aspect ratios distorted in order to make the devices seem more similar, and the remainder have been shot at angles that deliberately hide dissimilarities.
I would argue that the aspect ratio of the Tab is one of its most distinctive features (I don't like it, but it is distinctive...). It's the first thing you notice when you pick one up. Not surprising that Apple is trying to downplay this difference.
[1] http://daringfireball.net/linked/2011/08/15/apple-samsung-im...