Earlier today, my colleague Matt Burns wrote a post noting that most tablet makers may be largely failing because they’ve sold their soul to Android and are now just in the middle of a spec war, which no one can win. I’m gonna go one step further in that line of thinking: the spec is dead.

There have been a few key stories from the past couple of weeks that highlight this new reality. Barnes & Noble unveiled the new Nook Tablet. Consumer Reports looked at the iPhone 4S. And the first reviews came in about the Kindle Fire.

On paper, the Nook Tablet is the Android-based reading tablet to buy. It has twice the RAM of the Kindle Fire, twice the built-in storage space, a better battery, and it’s lighter to boot. Yes, it’s $50 more expensive, but come on, the RAM difference alone is worth well more than that. Clearly, this is the better value for your money.

And yet, the Nook Tablet will not outsell the Kindle Fire. That’s the thing: “on paper” doesn’t matter anymore. What matters is that the Kindle Fire comes with Amazon’s content ecosystem attached to it. Perhaps more importantly, it will be peddled like no other on the all-important Amazon.com homepage. The specs are secondary in this race at best. The reality is that they will be an afterthought. Or again, the Nook would win.

Next up, Consumer Reports’ take on the iPhone 4S. Hey, this time, they actually like it! And thank god, because as everyone saw the last time around, their damning report really hurt iPhone 4 sales — to the tune of all-time record sales of the device, leading Apple to their most profitable year ever.

More on that in a second. First, it’s important to note that while Consumer Reports liked the device, they didn’t like it as much as a few other Android devices. Why? Specs. Marco Arment ripped this apart last week already, but the thing reads like a bad joke.