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many "SEO" elements are going to be stripped out in favor of "bare bones ease".
With tablets and phones sales skyrocketing and exceeding new desktop purchases you should damn well be designing for RWD if you expect to survive at all!
Unanswered question: Is there one underlying index or two?
Why do you create a different / RWD design for a tablet?
It's already been done for me by the template right out of the box.
Because of the difference in real-estate
the confusion arises, because tablets are commonly labeled mobile devices. in fact, they are, but keep in mind, that in terms of screen capacities, even in portrait mode tablets don't differ that much from devices like small notebooks. in order to correctly cater to tablets, it is more important to keep an eye on things like touch gestures and device compatibility features and integrate them properly.