Not really, which is why I asked you to clarify the term. If you are solely asking about price then the iPad is at the higher end, but price and price alone is a bad way to define value. What good is a cheaper product that doesn't do what you want, or in a manner that you like? A cheap tablet that sits in a drawer is a bad value, while an expensive one that is used every day is a great value.

Which, if you had better defined value, would have been more clear to everyone.