I dunno if that would be a great idea, not a tablet specifically. I just read a report that in Norway, tablet sales were down a whooping 35% last year while the sales of laptops were up by a similar percentage.
The tablet was always a product on kinda shaky grounds, sitting near the territory of being utterly useless between a good laptop and a smartphone and I believe I always said as much.

No, I hope this isn't Nintendo's plan, I think that this could seriously hurt them in their newfound ambition and re-structure.