[zmmmmm]

> They provide the tools to make your app have different layouts on different form factors

This is exactly what I stated above, and my argument is that it is suboptimal to having a design from the ground up for a specific form factor. I'm not saying it's bad, but it's never as good as designing from the start with the exact form factor in mind. And it's absolutely more work for the developer. But that's the point - Google is encouraging developers to take the easy road: not to develop a separate app but instead make a few tweaks to their phone app so that it lays out better on a tablet while not addressing the fundamental difference in scope and complexity that a tablet app can offer.