I chose and bought Surface Pro 2, exactly for the HIPAA compliance reason. My institution started to reinforce the encryption rules a few months ago, and everybody in the building needed to make sure portable devices (laptops, tablets, external hard drives, USB thumb drives) have data encryption. Un-encrypted devices are not allowed to bring in the building regardless the device is personally owned or institute owned. IT support department took a lot of laptops and hard drives from employees, and installed encryption software like Bitlocker. For those having thumb drives in their pocket, they suggested to throw them away, and instead, the institution offered a free 4GB thumb drive that comes with Kingston encryption software to every employee. It's a big PITA, but violation of HIPAA is too costly for the institution, so everybody needs to swallow somehow. I had an old laptop personally owned, and used at work, but I had to upgrade either to Win 7 ultimate or Win 8 Pro to be able to use Bitlocker. So, it was a time to replace the laptop anyway, and chose SP2, activate Bitlocker, smooth sailing.
Currently, my institution didn't reinforce the encryption for smartphones, which doesn't make sense, but understandable for the massive work load of IT department to take care of all the smartphone in the institution. I'm pretty sure 2014 is the year, all the smartphones need to be HIPAA compliant regardless of iOS, Android, or Windows phone. Obviously, I replaced my Android phones with Windows phone for this reason, since it seems much easier to install layers of security for the WP.