itwbennett writes "The New York Times describes the tablet announcement that Steve Ballmer is supposed to make in his CES opening keynote tonight as 'one of Steve Ballmer's riskiest trade show moves in years.' And blogger Peter Smith is in complete agreement. Here's why: 'Whether or not this announcement is intended as a direct response to the much-rumored Apple event that may or may not be happening on January 27th, consumers will perceive it as one,' says Smith. And if Microsoft unveils a traditional tablet then 'they'll be up against the (presumably more expensive) iTablet and the cult of Apple.' But if the device is the dual-screen Courier that we heard about back in September then it'll be up against the (presumably less expensive) enTourage eDGe, says Smith."