I've toyed with this for some time, tablet vs new computer (be it desktop or laptop). One issue is the need for separate programs between the two paradigms. For some things I do on my computer, I would need to purchase 3 additional programs (if they are available) and then determine a common location to store the files.
But for what I do mostly with an iPad, it does well which is email, Facebook and light browsing and of course YouTube.
A file system might be good but that is a double edge sword for the people who are intimidated by such things or are easily confused. I'm file system agnostic having used Linux, Windows (all flavors since 3.0), O/S 2 (remember that) and of course OS X.
A file system will become cluttered unless the user is highly organized and disciplined. How many uses are really into organizing their file space and keeping it clean?
Right now my wife and I are waiting for the iPad Pro 2 announcement... if it comes. Don't care for the big beast and are looking at the 9.7" version because of the camera and other features. By May, if there is no update announced, we will likely have the 9.7" Pro and be just fine.