The Google Nexus 7 tablet has a user interface that looks like a cross between the Google Android UI for smartphones and tablets. With Android 3.0 through Android 4.0, things were pretty clear-cut: If you had a phone, the notification area was at the top of the screen and you couldn’t rotate the home screen. On tablets, it was at the bottom and rotation was supported.
via How to change the Nexus 7 user interface to full tablet mode – Liliputing.