Here's how I break it down:
The Xoom is a true tablet experience vs the Galaxy Tab which is just Android 2.2 on a bigger platform.
Can you justify spending that type of money? What do you plan on doing with a tablet?
I personally use mine pretty much for media. It's great to carry around the house vs my netbook. I can lay down on my back and still type on the xoom while on my netbook I can barely see the keys. Easier to carry and does what I want it to without it getting hot or the fan not going full speed.
Now justifying the money is hard. A wifi xoom is $600, quite a hit to your wallet no matter how much you make and the 3g version you got a monthly bill. Having an Incredible already I could not justifying adding a second data line to my plan when I can tether so I went with the wifi version.
With all that being said I love this thing. It does everything I wanted it to do and more. And unlike my netbook it has some games too. It's got a GPS and I just bring it with me when I go places just to use the GPS for fun
My wallet took a bit of a hit, but it was definitely worth the money to me. I'm gonna be taking alot of roadtrips this summer and it'll be the perfect device to bring; 10hr charge, GPS, games, music, video, browser, etc. If you're going to get a tablet, you might as well get a tablet that has honeycomb on it.
Some drawbacks: if you're into movies the screen itself is a bit disappointing. You get a bit of a ghosting effect depending on the type of movie you're watching, but it's not a dealbreaker (to me at least). For example, I watched "I Love You Man" and the ghosting effect was very noticeable compared to Top Gear which wasn't as noticeable unless you're pretty much looking for ghosting. It also weighs quite a bit and can be a bit awkward to hold due to its shape, I noticed this after holding my friends ipad2 for a couple minutes, which is significantly lighter to me, but I believe the weights are similar.