OK at that point, it becomes "What, if anything, can you do that takes advantage of the capabilities as opposed to simply shifting medium?"
People use these devices already, as many posts above this one have stated. So it's taking advantage of that.
What's the advantage of using one? That's tougher. I used to use my laptop all the time to GM, but that was with 3.5 rules, and one can always use all the help they can get with that system.
I use a PC in the one game I run because it's an online game, so I kinda gotta. Still use paper and dice for some aspects of the game, though.
Now, as a player in 3 of my 4 other games, I generally don't use my tablet, smartphone or laptop. I've tried and it's not my cup of tea. I love reading pdfs on my tablet, but not actually using them at the game. Too awkward compared to using a book, IMO.
Now if what I'm using is an app and not a pdf, then I'm certainly willing to try, because automating a lot of the math and having the rules at your fingertips would be great.