Could HP not just sell below cost for a while to grab some market share? Instead of $100 million in marketing, drop the price by $100 and sell a million devices. It's a more direct benefit.
Certainly they've already spent quite a lot - trade shows, etc - and have the geek faithful aware of the tablet already. It'd be much easier for me to evangelize this at a lower price point.
A $299 price point would rock. "Correct, it doesn't do as much as an iPad, but it's also not as expensive."
This notion that "the market says $499 price points are what tablets should be priced at" is stupid. $499 is what iPads will sell at - no one else has yet demonstrated that a $499 is viable for any other tablet than the iPad. I will say it's foolish to keep trying this late in the game. If a company as big as HP isn't willing to do what it takes to get these in to peoples' hands (which may include selling below cost), there's little hope this will be a viable competitor.
However, Asus' tablet is either out of stock or sells out very quickly, so one could argue that there's not much need for marketing from that standpoint.