Amazon has just debuted an iPad and Kindle Fire app that lets kids create holiday wish lists. Known as Amazon Santa, it has intuitive functionality and a fun design to create lists and share them with parents, relatives and of course Santa.

This is really just Amazon’s longstanding wish list, but takes advantage of the tablet form factor — one of the top, yet often ignored marks of success in the “post PC era.” Its dead simple interface gives kids a fun way to create wish lists and of course showcases Amazon’s vast merchandise.

It also plays off the growing popularity of tablets (including Amazon’s own), the attractive and buying empowered families who own them and the excitement of kids around the holidays. More power to Amazon on all counts. Increment sales will result.

That’s of course the Kindle Fire’s very mission. It’s also why Amazon will sell it as a loss leader, undercutting (read: destroying) the lower end of the tablet market. IPad will own the upper end and Amazon the lower end, effectively causing Android tablets to go the way of the netbook.

Hey, whatd’ya know, there’s another reason why Amazon is brilliant. We keep seeing more and more. A closer look at the master plan is explored in a Business Week article that a colleague recently recommended and I’ll do the same here.