&#62;&#62;I'm not sure how many people will be willing to [pay a tax of $100/year] just to start learning about programming.<p>Huh, learning? That is like saying people won't buy a car so they can learn to drive... :-)<p>A user could have an iPad to <i>write</i> and/or <i>run</i> suitable scripting programs. Like emacs. [Edit: Or other programs written with Perl/Python/Ruby/Lisp etc.]<p>If that is worth a tax of 8-9$/month will vary between users.