Recent trademark filings seems to indicate that Amazon will be spinning off the Kindle Fire and Amazon Silk browser into a new company called Seesaw LLC. Five trademark requests have been filed by Seesaw LLC, all hitting the United States Patent and Trademark Office in late September.
So why a different company? For investment purposes, spinning the Fire (and future tablets) off into their own brand makes sense. Spinning the products off turn them into their own company where the tablet can succeed or fail separate from Amazon as a whole.
Amazon has not publicly indicated plans to spin the Fire into Seesaw.