Apple has already made available on the official website, a new version of the SDK. This is the 3.2 beta and includes the iPad Simulator. An excellent tool that is allowing developers to create and test applications for the new Apple tablet.
iPad is a bit more than an iTouch, and it is working with almost all of the apps in the appstore , straight out of the box. Our developer friends reported some changes in the new SDK such as a new media player and quartz core framework