SMS DISABLED ON 4.4 FOR NEXUS 7
But based on that product forum link Halifax50 posted, it actually does seem like sms messaging may have been disabled, or there is a bug preventing sms use on the Nexus 7.
At least a whole forum post of people say so
My name is **** and I would like to assure you I will be assisting you with your case personally herein.
I would like to apologise for any resulting inconvenience caused by your respective issue, and I thank you for taking the time to report this in such detail. We're currently investigating this issue, however we do not have any resolution at this time. Please be assured, Google is committed to continually making improvements to our devices; your feedback, views, and custom are invaluable to us.
I would be happy to call you to discuss the situation with a view to resolving it moving forward. Please reply to this email to let me know if you would like to receive a call suggesting a suitable time I could reach you along with your preferred contact number.
Moreover, if you have any further queries, please don't hesitate to contact me by replying directly to this email.
Google Ireland Ltd.Gordon House, Barrow Street
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The messages (neither sent nor recieved) are not stored, but it is a solution for those who need sms to activate prepaid services or promotions.
Google play acknowledged that I had lost a function with 4.4 and were unable to say when or if a fix might be forthcoming. They offered a full refund (£299) which I accepted. I have purchased the LG G Pad which I am delighted with and have over £100 back in my pocket.
I decided to not go down the sim route again as future Androud updates could remove the facilty for sms. Thanks again.