This leak comes out of nowhere, but it's still a difficult one to argue with. Pictures posted on the Mobile-Review forums by user fear_samuraitor clearly show a device with a Nokia logo front and center, running MeeGo software.
The landscape centering of the Nokia logo is odd (previous Nokia devices with the logo in landscape have it off-center). We could be looking at the company's first landscape-centric tablet. It's of course too early to tell what exactly the device is all about, but right now it doesn't look like it has any phone functionality.
The included MeeGo software is of the stock variety, whereas Nokia intends to ship its upcoming devices with a set of UI customizations known as Harmattan (Maemo 6 as an "instance" of MeeGo). Still, it's quite clear this is MeeGo, and the last we heard about the operating system was that we would only see smartphones and tablets running it in 2011. Here we are.
Both the hardware and the software indicate this is nowhere near complete, and we wouldn't really expect anything of the sort from such an early leak. That being said, we should see many more Meego leaks in the next few months!