There's different ways to interpret the question as I see it. Objectively and subjectively.
Objectively we can look at the hardware and to a lesser extend software/features.
Subjectively, we can argue about whether Android beats iOS or the other way around.
Objectively speaking here's the stats for the two competitors tablets:
Samsung Galaxy Note 10.1 (2014) wrote:Dimensions9.57 x 6.75 x 0.31 inches
Weight:19.75 ounces
CPU:Samsung Exynos 5420
Operating System:Google Android 4.3
Screen Size:10.1 inches
Screen Type:IPS LCD
Screen Resolution:2560 x 1600 pixels
Screen Pixels Per Inch:298 ppi
Storage Capacity (as Tested):16 GB - 32GB (depending on model)
Additional Storage:MicroSD (expandability up to 64GB extra)
Ports:MHL, micro USB
Camera Resolution:8-megapixel Rear-Facing; 2-megapixel Front
Cellular Technology:Comes in both Wi-Fi and 3GWi-Fi (802.11x) Compatibility:2.4GHz/5GHz
Bluetooth Version:4.0
Battery Life with full brightness:7h 31min
iPad Air wrote:Dimensions:9.4 x 6.6 x 0.29 inchesWeight:16 ouncesCPU:Apple A7Operating System:Apple iOSScreen Size:9.7 inchesScreen Type:RetinaScreen Resolution:2048 x 1536 pixelsScreen Pixels Per Inch:264 ppiStorage Capacity:16 GB - 128GB (depending on model)Additional Storage:NonePorts:Apple LightningCamera Resolution:1.2MP Front; 5MP RearCellular Technology:Comes in both Wi-Fi and 3GWi-Fi (802.11x) Compatibility:2.4GHz/5GHzBluetooth Version:4.0Battery Life with full brightness:5h 36min
For the more subjective part of the two tablets...
Samsung comes with some new features, like split screen and window modes, effectively allowing you to for instance watch a YouTube tutorial on an app, while testing it out simultaneously.
On top of this, they've added an inbuilt (but optional) stylus
Apple, has without a doubt, the most extensive specialized app marked for iPads - whereas Google Play often have Smartphone apps simplified into oversized tablet apps.
Samsung/Android, allows for more freedom and thus a greater quantity of apps, on top of that the free market gives a more competitive price range. Apps that costs 10$ on iPad might be significant cheaper on Android, or free altogether.
Apple/iOS has a stricter quality control on their apps and are selective about what products they'll allow the users to make use of. This gives a better quality.
That's my thoughts on the matter ^.^


