43% of the Apple Ipads sold were 3g (Neilsen).

Apple shipped something like 44 million Ipads last year

Nobody in their right mind will turn down a market of like 19 million products.

The manufacturing cost argument is just silly, as they will just increase the cost by whatever it costs them to put in 3G. People are already paying over $100 for a keyboard that probably costs $10 to make, so it's not really that much of a stretch to think they could cover the cost of putting in a radio.

Microsoft is being stupid here. The issue is not how many people will buy 3g or not buy 3g.

Well nobody will buy it from them.

The issue is how many people who want 3G (and using their rumored quote it's 33% of the market) will instead buy another tablet that has it. Doesn't matter if people activate it or not, they will pay for it.