There may be a few, but even the people who would consider it just a toy still like their toys.
Depending on how the iPads capabilities line up with your particular business needs, it might or might not be cost justified.
For some people it will do that nicely. For others, not so much and maybe not at all.
There are probably a lot of cases where given sufficient effort it could be made to line up and work, but it would have to be substantially better than what they have now to be worth the effort and many times it won't be. You might disagree, but it's their time, money, and effort so that's their call to make.
It can still be a very cool toy for people who don't really have a good business case to make for it, but we can't spend all of our money on toys.
IMHO