[zyb09]

iOS, as well as pretty much all other smartphones, also disable tethering on carrier's request, it just disappears from the menu. This doesn't have anything to do with the Nexus 7.

It sucks and I don't know what the purpose is, given that data caps are already in place on top of that. At least carriers could be more transparent about the need to upgrade one's plan, instead of just disabling the feature on the phones.

(oh and also the Nexus devices are probably the easiest to circumvent the blocking of tethering, just root and get an tethering app)