New Devices Mean New Audiences
The tablet audience is different from the smartphone audience, and understanding these new audiences can have an impact on your application design and development process.
Tablets may be used by individuals with special needs who are incapable of working with smaller smartphones (for example, the visually impaired), but certainly isn't limited to this crowd. Seriously consider leveraging the accessibility APIs in the Android SDK to make your application as accessible as possible to these new audiences, regardless of your device targets.
Because tablets aren't phones, they can sometimes be purchased outright, without a wireless data plan for use on WiFi networks. This fact gives you another new class of Android users—people who live outside the current coverage maps. This fact makes localization even more important for applications that will support tablets.