While I don't disagree that the video is style over substance, it would be wrong to say that the hardware is vapour. MS gave out 5000 windows 8 tablets last year: http://www.tomshardware.com/news/BUILD-Tablets-Developers-Wi... I assume that they've learned from those devices in the nine months since they shipped hardware.

Yes, those devices were "Samsung" branded and these will be "Microsoft" branded. The components inside, or the factory in China where they may be assembled probably won't be changed by that.