Stuart has already
mentioned this in the iPhone thread, but it's also of relevance here.
Apple has released an iOS4.3 beta to developers, which adds some nice new features, and also contains references within it to what can only be new iPads & iPhones.
http://www.engadget.com/2011/01/12/i...medium=twitter
http://www.reghardware.com/2011/01/13/apple_ios_4_3/
http://www.engadget.com/2011/01/12/i...-support-to-a/
http://gizmodo.com/5732058/apple-fin...de-switch-does
http://gizmodo.com/5732010
The switch previously used for orientation lock, which Apple then changed to be a mute switch (much to many people's dismay) can now be used as either: The settings in iOS4.3 contain an option to select whether the switch locks the orientation or mutes.
iOS4.3 also adds "Multitasking Gestures" to the iPad. These let you use four or five fingers to pinch to the Home Screen, swipe up to reveal the multitasking bar, and swipe left or right between apps.