Re: "Apple did not invent idea of a tablet. Microsoft did that."
You're both wrong.
The "idea" of a tablet has been around for over 120 years, since at least Elisha Gray's patent on an "electrical stylus device for capturing handwriting" in 1888, and the "first commercially available tablet-type portable computer was the GRiDPad from GRiD Systems," in 1989.
Meanwhile, the touchscreen was invented by "E.A. Johnson at the Royal Radar Establishment, Malvern, UK, around 1965 - 1967."
The culmination of these two technologies into a portable touchscreen (sans stylus) device was first made available as a commercial product in 1994, with the release of the IBM Simon Personal Communicator, the world's first smartphone.
Incidentally, not only was the Apple Newton not the first portable touchscreen device (with or without a stylus), but indeed it wasn't even the first such device with handwriting recognition, the award for which actually goes to the Linus Write-Top, released in 1987, some four years before Apple even began development of the Newton, and six years before the Newton was finally released.
The first touchscreen tablet (that worked both with and without a stylus) was also not an Apple invention, but was in fact the Acorn NewsPAD, which was released on a limited basis in 1994, under a European Commission initiative.
For the next decade there followed a series of touchscreen tablets, none of which were "invented" by either Apple or Microsoft, but most of which ran Windows, and notably a multi-touch capable device by Asus, before the iPad was finally released in 2010.
Multi-touch technology itself was invented in 1982, by the University of Toronto's Input Research Group.
None of this has anything to do with either Microsoft or Apple, neither of which are "inventors", they're merely implementors and commercial exploiters of other people's technology.