Il s’agira bien d’une puce PowerVR SGX tout comme dans l’iPhone. Ceci est confirmé dans le nouveau SDK :

Using OpenGL ES on iPad is identical to using OpenGL ES on other iPhone OS devices. An iPad is a PowerVR SGX device and supports the same basic capabilities as other SGX devices. However, because the processor, memory architecture, and screen dimensions are different for iPad, you should always test your code on an iPad device before shipping to ensure performance meets your requirements.

Via : MacRumors