Well, they are comparing apple and oranges ;-)
From an IT manager's perpective (from a large corporation), Microsoft's arguments are relevant. Security seriously sucks on Apple devices and the only reason why there are not so much problems with them is that pirates are not that interested in it.
On the other hand, Windows based tablets always failed to impress me on the functionalities and user friendliness. They are also so slow and consume so much power that we can safely say that they barely function, while iPads run smooth.
I imagine that some software suites for locking features of the iPad (other than what Apple is locking ;-) ), establishing VPN connections,... will do the job for most enterprises.
We are not in a situation where every employee should have an iPad, but there already some specialized iPad applications available for some very specific tasks (inventory of assets in large building, interviews,...) and for those tasks, they work very well.
To me, Apple only misses three things to win more of those large accounts:
- Offering them better ways to install their applications (let the enterprises put apps on the devices without this ##"!! iStore.
- Offer more rugged versions of the iPad (because the current one will never work in some environments).
- A screen that can be read outdoors.