With Apple hell bent on getting the iPad to be the new 'PC', is it smart for MS to release Office for iOS?

After listening to Apple's earnings call yesterday, it's very clear that Tim Cook's focus is on the iPad becoming the new PC. In my opinion, Microsoft should hold off (or even completely scrap any plans) on releasing Office on iOS as this could curtail any huge shift from PCs to iPads. While iPads have become more productive through various apps, the lack of Office for iOS could be a huge dealbreaker for many ppl who are thinking about converting to an iPad. I personally don't think an iPad will ever completely replace a PC but it's something that can't be ignored. The tablet/PC convergence is coming and microsoft is best positioned, again in my opinion, to do very well. This strategy may not look smart in the near term as analysts will say MSFT is leaving sales on the table but longer term, it could benefit their ecosystem.

Hypothetically, if we get to a point where the top 300 apps are available on IOS, Android, and Win8, would there be any big reason to choose the iPad over the Surface RT (or any other Win8 tablet/hybrid)?