The quick version - Samsung didn't pay much serious attention to smartphones until last year, but once it 'woke up' it has run on all cylinders. They tick all the boxes, and have a great strategy - which they are executing perfectly. Do I need to say more? First off - this is an Tomi Ahonen analysis, thus your latte won't get cold while you're reading this. Sit back and enjoy.

To add to Tomi's quick intro above... the gist of the story is that Samsung has become all things to all people. They can provide a phone for every platform that allows licensing to third parties... this means no Apple, no RIM and no Palm/HP. But everyone else is in.

In fact, HP's (NYSE: HPQ) 1.2 billion play for Palm is shaping up to be more about tablets than smartphones. The smartphone business, which is quickly becoming super saturated with the likes notebook makers such as Dell, Lenovo and Acer, is one both HP and Palm are separately struggling in. But as Technology Business Research points out, the tablet computing space hasn't been well defined by any single manufacturer or operating system. Could Palm's WebOS combined with HP's extensive PC manufacturing expertise give it the leading position?

The scuttlebutt this week has to do with whether HP will drop tablet plans to incorporate Windows 7 and go with the WebOS. IMS Research principal analyst Anna Hunt expects HP to employ WebOS in favor of Windows 7 OS, citing the high cost and potential strain on the processor.

Moreover, Palm's webOS, despite gaining little traction in the smartphone market, is liked by developers as it offers many similarities to Linux. The platform just didn't have the volume to woo developers en mass. "If HP can create a compelling tablet offering that people are willing to buy, the barriers to entry for developers might be fairly minimal," wrote IMS Research analyst Chris Schreck. Moreover, HP has a commanding presence in the enterprise market, which should be attractive to developers.

Jack Gold, founder and principal analyst with J Gold Associates, points out that since tablets are mainly front ends to the Internet, there is a big play for HP to deploy many cloud-based services from which it can generate revenue. I can only imagine the cloud-based services HP can dream up for the enterprise

Think enterprise people. This was first and foremost an enterprise move by HP. Consumers are fun and it's fun to write about and think about pretty things for them... but the big money is in the enterprise. The value add is for the enterprise.