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Vladstudio has forever been the first place I go when looking for new wallpaper. All his wallpaper comes in iPad size now, too (as well as just about any other resolution you could imagine). Just pick a wallpaper and click the "iPad" sizing option under the image.

http://www.vladstudio.com/wallpapers/
 
Do you know of any sites that have iPad formatted exotic car wallpapers?

Unfortunately, no, and given how relatively few car-related 1024x1024 images Google Images turns up, there may not be any yet. Your best bet is probably going to be to go to a regular source for car wallpapers (1, 2, 3 for example), try to find one that's well-centered, and grab the 1280x1024 version of it. The iPad will crop the image automatically, but keep in mind that you'll be losing 40% of the image (20% off the left/20% off the right) in portrait mode, and 20% (10% left/10% right) even in landscape.

I find car wallpapers usually like to frame the car full-frame, which might make it hard to find an image that will display well without cropping part of the car. But there are some workable ones out there. For example:

Koenigsegg_CCX_38_1280x1024.jpg

Bugatti_veyron_cabrio_111_1280x1024.jpg
 
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