If the new tablet isn't directly voice capable (GSM/WCDMA voice), then I don't want it to have SMS/MMS capability. SMS/MMS are attached to a phone number, and the last thing I want is to have one phone number for voice calls, and a second phone number for SMS/MMS.

If the new tablet is, from its radio's perspective, data only ... then it makes sense for SMS/MMS to be tied to something like Google Voice. Voice and SMS/MMS go together.

I do wonder what ZER01 plans to do about messaging though. Are they going to offer an SMS capability tied to their VOIP mechanism (ie. a clone of Google Voice), or are they doing to completely leave messaging to IM protocols and not address SMS/MMS at all? That would be a bold step forward, but it would make them very much alone in the crowd of "mobile voice carriers".