This maybe of help to some developers.
For example in your android based phone application you have a CALL_PHONE requests. Something like this:
uses-permission android:name="android.permission.CALL_PHONE"
If the tablet does not have any phone capabilities it will be treated as not having android.hardware.telephony and the Android Market by default will filter out your application.
The solution is simple: for any hardware features that might be implied by permissions but that you do not absolutely need, manually add the appropriate element to your manifest with android:required="false".
Example: uses-permission android:name="android.permission.CALL_PHONE" android:required="false"
I hope this helps.