First of all, there is no reason to bring up the nonsense some of you bring up when it comes to this old argument. To the people mentioning viruses:
iOS, BlackBerry OS fall at Pwn2Own | BGR
Every jailbreak is a virus, you know that right. Its a virus that injects itself through an exploit. So acting like iOS is this unbeatable wall of awesome is kind of shortsighted. Yes, Google had a ridiculous breach of security that they promptly fixed. It never should have happened in the first place. Basing your buying decisions on that is beyond moronic.
As for the Xoom vs the iPad2, its kind of obvious that very few here are worried about hardware differences, as no one has mentioned some MAJOR points which SHOULD influence a persons buying decision. I will lay them out.
The Xoom runs a Tegra 2. The Tegra 2 is a year old SoC that has SEVERAL major flaws. The video decoder in the SoC is very limited and is only able to play videos using the baseline profile h.264 and some limited main profile h.264. Most video that one downloads or rips from their DVD's and Blurays are in high profile h.264. This means that you would have to transcode all of your movies for them to play on the Xoom or any other Tegra 2 device. Now this might not seem like that big of a deal to iOS users as they are accustom to transcoding their movies mostly through iTunes for their device, but the iPad (yes original) and the iPad2 does not need to have videos transcoded for them to play. A jailbroken iPad (yes original)running XBMC can play 720p high profile h.264 flawlessly, and the iPad2 should be capable of playing high profile 1080p h.264, unless for some reason Imagination Technologies did not improve on their video decoder processor at all.
Second, the Tegra 2 as a GPU is GREATLY limited by its architecture. It has eight "cores", which consist of 4 vertex shader cores and 4 pixel shader cores. The downside to this architecture design, where the vertex and pixel shaders are separate is that you will only see the full power of the GPU when a game for instance is demanding exactly a 50% load from pixel shader and a 50% load from a vertex shader. The architecture of the Powervr SGX543MP2 is a unified architecture, which means that no matter what the demand of a game, no part of the GPU is sitting idle. This added to the fact that the Tegra 2 is simply outclassed completely by the design of the SGX543MP2 means that based purely on hardware that the Tegra 2 is closer to competing with the Galaxy S phones running the powervr sgx540 than with the iPad2.
Third, the screen of the Xoom is not an IPS panel. This means that viewing angles are not as good. Add to this that the black levels are not as good and the contrast is not as good. The Xoom does have the superior resolution and in my opinion the superior aspect ratio, but these are not as important if you are using an inferior panel.
If I was in the market I would clearly buy the iPad2 if I had to buy a tablet at this very second. I find iOS awful, but the fact is that Apple uses superior hardware and has a thriving tablet app store. Apple tries to pass off this idea that hardware doesn't matter, all while making it VERY apparent that they are more concerned than anyone else about hardware and upping the ante. That said, here is where the iPad2 falls short:
The current iOS is simply awful and is easily outclassed by the idea of Honeycomb and HP's WebOS for tablets. Notice I said "idea" of Honeycomb, because the OS simply isn't ready for primetime yet. Safari is a mess on iOS compared to the browser in Honeycomb. Notifications are ridiculous on iOS and EVERYONE else seems to get it right other than Apple. Multitasking is not as easy than on other platforms and is a crapshoot (some apps support it, some restart, etc). iMovie is pretty much only capable of editing iPad2 movies and other than that its a crapshoot. The camera app rotates the capture button, which is moronic. These are all OS issues that Apple needs to address in iOS5. They also need to address some other issues that I am not going to mention. Hardware wise, the speaker on the iPad2 is weird and easily muffled. The cameras are a joke, which is ironic because its probably that photo booth app that is gonna sell the most ipads. The smart cover is an amazing idea, with poor implementation. No magnets to hold the cover on the back of the iPad2 nor a hole for the camera to see through.