As everyone knows by now, IBM officially announced their new tablet last week It looks like a physical beauty, but I'm not sure how I feel about the 1.5ghz or lower resolution screen. A 12.1" screen at 3.5 lbs at 1.14 inches thick is quite impressive though. This was one of my initial complaints with the M200, especially after using the Acer for so long - it just sort of felt bigger than it had to be. Battery life is also impressive at an estimated 6.3 hours.
One of my biggest complains with the Acer was that the casing was raised around the edges of the screen, which makes pen work in the corners and edges a little iffy. The Toshiba avoides this problem by enclosing the entire screen within a glass plate. I can't be sure, but it looks like the IBM may suffer from the same problems as the Acer.
PC Magazine, who I tend not to put much stock in, has a review and some pictures. TabletPCBuzz also links to a 3D tour.
More importantly, as we've all mentioned countless times before, IBM's (or, rather, Lenovo's) entrance to the market is really a big deal and goes a long way towards validation. Dell still insists it has no plans to enter.