No idea. When transferring to my friend, we were able to get the transfer working when both devices were back to back horizontally as well as in a + symbol.
The range seemed very low, but this is the first pure Android device I've owned with the feature.
OK, I'm on my second N7 in as many days. Both units had NFC that would not work. I have it turned on, as is Android Beam, yet I cant get it to recognize my phone, my old N7 or NFC tags. Any ideas?