Ipad, of course. 7inch is not a best answer for touch screen. An another reason, Samsung use Android as OS which not support for tablet.
Well, I have a Samsung Galaxy S phone and have been really impressed with it above and beyond the I-Phone 4, so I say that gets the vote from this experience, but I have not yet seen the Tab in reality, other than in commercials...let me know what you go with, be interesting for genuine reviews.
I would go with the iPad. Sure, the Galaxy Tab has flash support, SD card support, and Android but Apple has put such a huge dent in the industry that the people are beginning to move away from such stuff. As limited as the iPad is, it still offers better apps, better hardware, and better resale value than the Galaxy Tab. Plus you can always jailbreak it and open a whole new world of customization!
Galaxy Tab better. Android is same good for tablets, like for smartphones. Want know more, compare specs of both gadgets.
iPad is yet another gadget for Apple lovers. I think that hardware with Android is much better, talking about quality and usability.