Is the iPhone a Tablet Computer?

I imagine this will stir up some debate. Everybody’s favorite Internet gadfly Dave Winer seems to think that the iPhone is a Tablet Computer. He mentions in on this post on Scripting News and also on a new thing he’s working on called Twittergrams, which are bascially short recording mp3 files that float over the Twitter scape. You can record them over your cell phone. Check out his post and Twittergram here. What say you?