So your looking at taking advantage of people? Not very ethical of you guys ;-)
But seriously, from working in various tech shops over the years, I know that if a parent gives their kid a resistive screened device after playing on a more expensive device or iPod touch, the kid will seriously start moaning at their parents for buying such rubbish when all their friends have an iPad or iPod touch, and said parent will return it. Resistive screens really are a massive piece of crap, and no pulling wool over peoples eyes with GHz and Dual Cores and however much RAM will stop them thinking 'I can't really play Angry Birds that comfortably on this'.
I also want to add to my previous statement that a front facing camera would be more useful than a normal camera. More and more people are video calling, and a camera on the back isn't really needed on a tablet IMO.
2 things in my opinion that they need to sort. Make sure it is capacitive, and talk to Google to get Honeycomb. If it is missing the first, it is dead out of the gates. If it misses the second, it'll not really sell as well as they will hope. I am sure that Google would be more than happy to provide Honeycomb to them.