Yes - they are mostly the same in terms of features and connectivity.
I've been pondering the Android tablets. If they all use the same OS, have the same size screen, have the same speed and access to the same apps, aren't they gonna be kinda the same? Then it comes down to price, if that's true, and we're already seeing the prices drop. I'd like to try the Acer out and see if there's really any significant difference between the Acer and the Xoom besides the price.
The weight and form factor (how they feel when you hold them) will vary.
As of now, Toshiba's tablet has one other differentiator - a removable/replacement battery (supposedly $89). Other than that...