Yes, 10 GbE has been designed for low latency. But look at the numbers: the best performing 10 GbE interface today (Chelsio) has a latency of 3.8 us  while recent IB interfaces have a latency of 1.8 us . The difference is small but it matters when communicating messages that are less than 64 KB in size. And IB interfaces do not cost more than 10 GbE interfaces that support iWARP.
IB interfaces have a lower latency than 10 GbE interfaces because the whole IB stack has been designed for low latency while 10 GbE had to remain compatible with Ethernet.
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