I don’t think you can compare HP’s $99 TouchPads with RIM’s $199 PlayBooks. The former was a fire sale by a company exiting the (non-Windows) tablet business. RIM, on the other hand, is showing its firm resolve to stay in the tablet game.
I once proposed that a formula for determining user satisfaction for a tablet would look something like this:
(Hardware Sexiness + User Interface + Apps) / (Upfront Price + Long-term Cost (i.e. subscriptions)) = Overall Satisfaction....