No amount of competitive marketing seems to have brought the two product families into competition beyond "well I heard the iPad has books too but my friend loves her Kindle".
I'm not sure why, given the sales of the "mini" form factor. I kind of suspect they're more concerned with positioning themselves against jumbo phones, which -are- selling in volume and have already invited a major design change in the iPhone line.
I don't know if this is necessarily the right conclusion.
The only reason the Galaxy Note gets a pass is because it's still mentally categorized as a big telephone.
For me what it comes down to in the end is the same, which is easier to hand off to a relative and not worry about.
Answer : the iPad.
I provided many family members with PCs over the years all the while using Apple products. Why? Because I knew they could just pop into a local store and buy software for it. Because I knew Windows was common and they most likely had it at work. Because I knew if their machine had an issue either I could solve it quickly or Dell's support would. Heck Dell even sent someone to my parents house to fix the unit!
Well something similar is happening here. I know if I give them an iPad they won't be lacking for software. It is a packaged experience with a dearth of support.
So, yeah they cost a bit more upfront, but for me the lack of having to "fix" something is worth the premium. It also means they know what it is and understand the intrinsic value. If I hand them a Google Nexus the first questions will be to compare it to an iPad... and well, why bother.
Neither is "better" than the other, it entirely depends on your circumstances- what you want your tablet to do, how much money you have, etc. etc.
That said, Apple are inviting some of these comparisons. "More expensive", for example. The iPad Mini is more expensive than a Nexus 7, by a significant margin. Apple invited the comparison by comparing the two devices themselves on stage.