I can say that it has led to at least one lost sale of an iPad. I was getting ready - essentially money-in-hand - to buy an iPad. I will no longer be doing that. From a purely consumer perspective I don't believe this policy benefits me at all and there are some pretty exciting alternatives on the horizon. Notion Ink's Adam looks pretty good to me and with Honeycomb on the way and being optimized for Tablets, iOS is no longer the only choice.