Microsoft's iPad Strategy: Ignore It (businessinsider.com)

I question this authors actual understanding of where Microsoft aims to fit in this ecosystem.

If there is demand for Microsoft office on iPad, i'm sure they'll go that route, but Microsoft may be better served by maintaining that attitude that many people will go looking for the products they are familiar with like Word and Excel, and will discover it isn't available on the iPad, but is available on the very similar devices running Windows, which again they are familiar with. And if you have a Windows 7 Phone, that works for you too.

Microsoft wants to direct users to purchase an ecosystem which strengthens their overall position, rather than piecemeal technologies.

And as the author said, the iPad at the beginning is expected to be a very small market. Seeing as apps are so easy to build, how long would it really take Microsoft to release one, if they decide it is a good market strategy?

Not developing for the iPad is risky? Sinking a massive amount of money into porting a huge app suite to a platform it may be rejected from is probably at least as risky.