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It's not harder to implement on the ipad, I don't know where u guys are getting that bthe ipad has the exact same internals as the iPhone 3gs and likely the next gen iPhone. I would guess that's it's taking longer because (1) they are implementing ipad specific software features that will make it a less iPod touch like and a little more useable in it's larger form factor, and (2) because they are timing it to coincide with some hardware revision, whether it's a small price drop only or maybe it gets some new features like front camera.

Here's how it works: It all gets implemented, then a dozen iPhones are given to the test team, which will spend some weeks testing and testing and testing and testing with all kinds of applications, all kinds of user behaviours, and so on. And then the iPhone version is released. And then the same testers get a dozen iPads, and they spend some weeks testing and testing and testing and testing, and then the iPad version gets released.

Unless someone at Apple is so confident that iPhone and iPad behave absolutely the same that they think running tests on an iPhone successfully means the same tests will work on an iPad without any testing needed. I don't think so.
 
As quick as it is on the iPad to close and reopen apps what is going to be so mind blowing for you when multitasking is available? Not challenging your opinion but more so just curious.

Because although some apps open up where you left off, many do not. You would need to navigate back to where you were to continue working. Also, if you can't see the benefit of having apps like Pandora or Skype able to keep running in the background, then obviously this won't mean much to you.
 
OS 4 is still in Beta, meaning there is a fair amount of work still required before a public release. Apple will spend the next few months polishing the iPhone version to coincide with the new hardware releasing this summer. As soon as the iPhone launch is complete, the resources will shift to polishing the iPad version for this Fall.

FYI - iPad may be the newest product to the party, but the iPhone is far more important to Apples business.

Apple needs to hire a few more people to the OS team.
 
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