> I'm not even sure where the idea that they are behind the Xoom spec-wise is coming from.

I wouldn't be surprised if there's another side to this argument, but the article explicitly lists where the XOOM exceeds to ipad2:

- higher resolution

- superior cameras (w/flash)

- stereo speakers

- upgradeable to 4G

- micro-USB/SD Card reader

- probably more RAM (author suggests it may be double)