Given how short a timeframe (4 months) Google gave the development of the Nexus 7[1], and Apple's supposed "don't release until it's 'perfect'" attitude, I wouldn't be surprised if it was indeed the case that the iPad Mini entered development first. If so, does it really count as "me too"? Or just later to market?
(speculation) What if the Nexus 7 was a response to the rumoured possibility of a 7-inch iPad? A way to try and capture that segment of the market before Apple rolled into town?
[1]:http://www.forbes.com/sites/danielnyegriffiths/2012/08/06/se...