So you jailbreak all of your devices, breaching the contract with the service provider? Or do you have some source for phone and tablet hardware that has no OS or an actual Linux installed, I.E. not Android?
ARM devices are not sold as common X86 gear is, there is no Newegg with a thousand mobos from which you can choose from.
The only ARM gear I currently know of that you can get with REAL LINUX on it by default is for a Phone: GTA-04 http://projects.goldelico.com/p/gta04-main/
Tablet: Vivaldi http://aseigo.blogspot.com/
Gaming device: Open Pandora http://openpandora.org/
I think that Kivada needs to read this: http://www.gnu.org/gnu/linux-and-gnu.html
More or less yeah, sure you can count them as installs the same way Microsoft counts installs of WinCE on embedded devices as installs as well, but unless you can do anything with them aside from what they where specifically built for without major modification... then no, they don't count.