Dell XT and the Rumored Apple Tablet

Rumours are circulating that Apple will announce an ultra-portable notebook at January's MacWorld. There are also rumors that Apple is working on a (multi-touch) tablet computer. I can't help but think the ultra-portable and the tablet are actually the same product, just like the "true video iPod" and the "Apple cell phone" turned out to be the iPhone. Also, Dell will soon release the Latitude XT tablet with a multi-touch display. I won't be at all surprised if the specs of the Apple's ultra-portable/tablet and the Dell XT are almost identical.