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timmah said:

It's a PC (personal computer) running a full PC operating system. Tablet is just a form factor, much like laptop, ultrabook, netbook, desktop, minitower, all-in-one, small form factor, etc. It has the same basic components & software as an ultrabook: intel processor, motherboard, cooling, ram, SSD, and preinstalled OS. The fact that it's in a different type of case changes nothing, it is a PC. A 32GB iPad only allows the user access to 28-30GB of storage. Smaller loss for a smaller OS. 32GB in this case refers to raw capacity, the OS taking up some space is a given. If the OS is larger, the space taken up is larger, since it is advertised to come with Windows 8, we can assume the same mathematics that apply to a Windows 8 PC would also apply here (since it is a Windows 8 PC in a tablet form factor). It's certainly possible that somebody could sue and win (dumber lawsuits have been won), but if this is false advertising, so is the entire PC/Mac sales industry.

Phone is PC? O.o

I do agree in general with the lawsuits being meritless, but in this case it's important to understand the difference. 28GB/32GB isn't a big loss. 23GB/64GB is a drastic difference. It's the ratio that's the issue. Average consumers will not realize or expect this type of difference because it hasn't been the norm and will feel duped.