If the Tablet PC design is a fiasco why the company Freescale has just announced a new device "with a tablet reference design”?

Assuming that's not a rhetorical question, I can answer that in a couple of ways.

First, "because they can". :D Maybe that's the niche they're trying to carve. If the PDA is dead, why did HP come out with the 110 and 210? Because there was a niche market for them.

Second, what they announced isn't a Tablet PC, it's a tablet computer. A Tablet PC runs Windows, and this doesn't (at least, not that they announced). If it's running an ARM processor, it's not likely to, either. This sounds more like a MID than a Tablet PC. That's not necessarily a bad thing, just something to take note of.

I have nothing against (or for) tablets. If a tablet works best for you, that's great. However, most people don't seem to need or want them. I suspect there are a couple of reasons. True tablets seem to limited to most people with no keyboard, while convertible lap-tablets cost more and people can't justify that difference. If I could get a lap-tablet at the same price as a comparable notebook (perhaps with a smaller screen), I'd consider one, but I'm not sure how much I'd use it in its tablet form.

Steve